Types of non-profit organisations - Tax basics for non-profit organisations

Note: This information is part of our guide Tax basics for non-profit organisations. The information below has been updated with changes that have occurred since the publication was released in June 2011.

Introduction

Concessions are available depending on the type of non-profit organisation. Non-profit organisation types fall within three broad categories:

• charities
• income tax exempt funds (ITEFs)
• other non-profit organisations.

Charities consist of charitable funds and charitable institutions. Charitable institutions include public benevolent institutions (PBIs) and health promotion charities (HPCs).

The following diagram shows the relationship between the types of non-profit organisations - note: the diagram does not represent the relative size or population of each type.

Diagram 1: Types of non-profit organisations