Compliance program 2011-12

Non-profit organisations

We have registered more than 186,000 non-profit organisations.

Most non-profit organisations self-assess their entitlement to tax concessions. However, some, such as charities and most deductible gift recipients, must be endorsed by us to access tax concessions available under income tax, goods and services tax (GST) and fringe benefits tax laws.

Recent changes announced by government propose that the legal status of certain groups such as charities will be regulated by a new statutory agency. Under the proposal, we will retain responsibility for administering tax concessions for the non-profit sector, including charities.

Sections within Non-profit organisations

• Australian Charities and Not-for-profits Commission
• Promoting good governance
• Clubs
• Other areas of focus
• Supplies for nominal consideration
• Public ancillary funds
• Private ancillary funds
• Non-profit law clarification