how to work out if your organisation is exempt from income tax
the endorsement process for charities, and
the income tax treatment of non-profit organisations that are not exempt.
GiftPack(NAT 3132) is for organisations that want to receive tax deductible gifts and donors that want to claim deductions for their gifts. It explains:
who can receive tax deductible gifts
the endorsement process for deductible gift recipients
the types of gifts that are tax deductible, and
what donors have to do to claim deductions for their gifts.
Volunteers and tax(NAT 4612) is for volunteers and organisations that deal with volunteers. It explains the tax treatment of transactions that commonly occur between non-profit organisations and their volunteers.
Fundraising(NAT 13095) is for all non-profit organisations. It:
explains the tax treatment of various fundraising activities and the concessions available, and
provides information on state, territory and local government requirements in relation to fundraising.
Other guides
Other guides are available with detailed information on goods and services tax, PAYG withholding, fringe benefits tax, superannuation, capital gains tax, activity statements and record keeping.
Fact sheets
We also have a range of fact sheets on specific topics written especially for non-profit organisations.
Technical information
If you are looking for technical information such as rulings, practice statements and tax laws, you can find them on our website.
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