Endorsement as an income tax exempt charity - Income tax guide for non-profit organisations

This information forms part of the publication Income tax guide for non-profit organisations (NAT 7967). It is also available in PDF and paper format.

Introduction

This chapter explains:

• the need to be endorsed as an income tax exempt charity
• the different requirements for charitable institutions and charitable funds
• how to apply for endorsement
• the income tax consequences once your charity is endorsed
• your charity's income tax obligations if it is not endorsed, or its endorsement is revoked, and
• endorsement information disclosed on the Australian Business Register.

This chapter is for charities If you are unsure whether your organisation is a charity, see Is your organisation a charity?