Goods and services tax - Fundraising

Note: This document forms part of our publication Fundraising.

Introduction

When a non-profit organisation undertakes fundraising activities, the related transactions may be subject to goods and services tax (GST).

There are, however, concessions that may be applied to the organisation's fundraising activities, while others will help the organisation meet its GST obligations.

This chapter:

• provides an overview of GST
• explains the range of GST concessions that apply to non-profit organisations, and
• outlines the GST endorsement requirements that apply to charities.