Tax basics for non-profit organisations

Tax basics for non-profit organisations

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The following web pages have been updated with the changes that have occurred since this publication was released in June 2011. For a list of the changes, refer to the Addendum to Tax basics for non-profit organisations.

Contents

Getting started
Is your organisation non-profit?
Tax concessions - an overview
Types of non-profit organisations
Registering your organisation
Endorsement requirements for charities and income tax exempt funds

Income tax
Income tax exemption
Taxable organisations
Consolidation
Refunds of franking credits

Goods and services tax
GST registration
GST concessions
GST branches, groups and non-profit sub-entities
Grants and sponsorship

Employees and other workers
Employees, independent contractors and volunteers
Pay as you go withholding
Fringe benefits tax
Salary sacrifice arrangements
Superannuation guarantee
Eligible termination payments
Higher education debts
Employees and child support
Independent contractors and tax
Volunteers and tax

Fundraising
Deductible gift recipients
Tax-deductible gifts
Tax-deductible contributions
Workplace giving programs
Salary sacrifice and gifts
GST
State/territory and local government regulations

Record keeping, administration and payment
Record keeping
Bank accounts and tax file number requirements
Proving eligibility for supplier discounts
Withholding in business transactions
Reporting and paying tax
Budgeting to pay tax

State/territory government taxes and duties
Stamp duty
Payroll tax
Land tax
Contact details

List of definitions

About this guide

Tax basics for non-profit organisations is a guide to tax issues which may affect non-profit organisations, such as charities, clubs, societies and associations.

You should use this guide if you are a treasurer, office bearer or employee involved in the administration of a non-profit organisation.

This guide:

  • explains which taxes and concessions affect non-profit organisations
  • directs you to where you can find more detailed information.

Throughout this guide you will find important notes (look for the and symbols) which will help you with key information.

You will also find 'more information' boxes (look for the symbol) which will show any further steps you may need to take or supplementary information you may need to refer to.

We often refer to quick codes (QC) and NAT numbers. A quick code is used to search for specific information on our website. NAT numbers can be used to order publications that are available in paper format.

Last Modified: Wednesday, 25 January 2012

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We are committed to providing you with accurate, consistent and clear information to help you understand your rights and entitlements and meet your obligations.

If you follow our information and it turns out to be incorrect, or it is misleading and you make a mistake as a result, we will take that into account when determining what action, if any, we should take.

Some of the information on this website applies to a specific financial year. This is clearly marked. Make sure you have the information for the right year before making decisions based on that information.

If you feel that our information does not fully cover your circumstances, or you are unsure how it applies to you, contact us or seek professional advice.

Copyright

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products)