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

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Charitable fund

A charitable fund is a fund established under an instrument of trust or a will for a charitable purpose.

Charitable funds mainly:

  • manage trust property, and/or
  • hold trust property to make distributions to other entities or people.

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

Last Modified: Wednesday, 6 June 2007

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