Other non-profit organisations are non-profit organisations that are not:
charities, or
income tax exempt funds.
Other non-profit organisations include sports clubs, community service groups and recreational clubs.
A non-profit organisation is one which is not operating for the profit or gain of its individual members, whether these gains would have been direct or indirect. This applies both while the organisation is operating and when it winds up.
Any profit made by the organisation goes back into the operation of the organisation to carry out its purposes and is not distributed to any of its members.
The Tax Office accepts an organisation as non-profit if its constitution or governing documents prevent it from distributing profits or assets for the benefit of particular people – both while it is operating and when it winds up.