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Tax concessions for not-for-profits

An introduction to the range of tax concessions available to not-for-profit (NFP) organisations.

Last updated 18 June 2017

A range of tax concessions are available to NFP organisations.

The table below provides a summary of tax concessions and the types of NFP organisations that can access them. Your organisation may need to meet certain requirements before it can access a concession

Summary of tax concessions

Table: Summary of tax concessions and types of NFP organisations

Tax concessions

Types of NFP organisations

Public benevolent institutions and Health promotion charities

Charities

Other NFP organisations

Income tax exemption

Yes

Yes

YesCertain types only

FBT exemption (subject to capping threshold)

Yes

No

YesCertain types only – Public and NFP hospitals and public ambulance services are eligible for this concession

FBT rebate

No

Yes

YesCertain non-government NFP organisations are eligible

GST concessions for charities and gift deductible entities

Yes

Yes

YesCertain types - the organisation must be a deductible gift recipient

GST concessions for NFP organisations

Yes

Yes

Yes

DGR endorsement – the organisation must be endorsed by us unless the organisation is listed by name in tax law

Yes

YesCertain types only

YesCertain types only

Refunds of franking credits – the organisation must be a Charity endorsed by us or a DGR or an organisation is listed by name in tax law

Yes

Yes

YesCertain types only

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See also:

QC33596