Apple Records issued "Living in the Material World" at the end of May 1973, or late June in Britain. "That Is All" was sequenced to follow "The Day the World Gets 'Round", a song that reflected Harrison's idealism after the Concert for Bangladesh, as well as his frustration at the apathy of governments who had chosen not to intervene on the refugees' behalf. As with eight other tracks on the album and the 1973 B-side "Miss O'Dell", Harrison donated his publishing royalties and the copyright for "That Is All" to his Material World Charitable Foundation.