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

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Public benevolent institution

A public benevolent institution (PBI) is a non-profit institution organised for the direct relief of poverty, sickness, suffering, distress, misfortune, disability or helplessness.

The characteristics of a PBI are:

  • it is set up for needs that require benevolent relief
  • it relieves those needs by directly providing services to people suffering them
  • it is carried on for the public benefit
  • it is non-profit
  • it is an institution, and
  • its dominant purpose is providing benevolent relief.

Examples of PBIs are non-profit organisations that:

  • provide hostel accommodation for the homeless
  • treat sufferers of disease
  • provide home help for the aged and the infirm, or
  • rescue people who are lost or stranded.

To be a PBI, your organisation must be a charity – see Charity.

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For more information refer to Is your organisation a public benevolent institution?

To obtain this publication, see More information.

Last Modified: Wednesday, 6 June 2007

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