Where do you start?
Only certain types of non-profit organisations are exempt from income tax. To check that your organisation is a non-profit organisation and get an overview of income tax exemption. See Getting started
Is your organisation exempt from income tax?
You need to work out if your organisation falls within one of the exempt entity types. The types are explained, along with any tests that apply. See Is your organisation exempt from income tax?
Is your organisation a charity?
Charities need to meet special requirements to be exempt from income tax. Charities are entities that are established for purposes that the law regards as charitable. These purposes are broader than most people would think. See Is your organisation a charity?
What are the special requirements for charities?
There is an endorsement system under which charities apply to the Tax Office to be exempt from income tax. Charities are not automatically exempt. See Endorsement as an income tax exempt charity
Is your organisation an income tax exempt fund?
Income tax exempt funds are non-charitable funds established by will or instrument of trust, solely for the purpose of providing money, property or benefits to, or establishing, income tax exempt deductible gift recipients (DGRs). There is an endorsement system under which these funds apply to the Tax Office to be exempt from income tax. See Income tax exempt funds
How is your non-profit organisation treated if it is not exempt?
Non-profit organisations that are not exempt are taxable, but they may be entitled to some concessions. See Taxable organisations
Are there other tax issues to consider?
Whether or not your non-profit organisation is exempt from income tax, it may have obligations for other taxes such as GST, fringe benefits tax and pay as you go. Other concessions may also apply. See Other tax issues
How can you get more information?
The Tax Office has a range of publications and services specifically for non-profit organisations. See More information to find out how to access our publications and services.
Use the following links to navigate with Income tax guide for non-profit organisations (NAT 7967)
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