REGULATING THE ACCOUNTABILITY OF CHARITABLE ORGANISATIONS: THE VICTORIAN EXPERIENCE

Abstract: This paper concentrates on the regulation of charitable organisations in the state of Victoria, where governments have sought to determine the bona fides of these organisations by obtaining their financial reports. A survey of the financial reports of registered Victorian charities indicates, however, that a significant proportion of charities do not supply this information. This deficiency indicates that government judgements about the bona fides of organisations cannot always be made, and the efficiency of regulation is therefore questioned. Other shortcomings in the regulation of charities are also identified. These include the problems incurred in seeking to implement these regulations and those which arise through the enforcement of the regulations themselves. Copyright © 1987, Wiley Blackwell. All rights reserved