Income tax exempt funds - Income tax guide for non-profit organisations

This information forms part of the publication Income tax guide for non-profit organisations (NAT 7967). It is also available in PDF and paper format.

Introduction

This chapter explains:

• the characteristics of income tax exempt funds
• the need to be endorsed as an income tax exempt fund
• how to apply for endorsement
• the income tax consequences once your fund is endorsed
• your fund’s income tax obligations if it is not endorsed, or its endorsement is revoked, and
• endorsement information disclosed on the Australian Business Register.

Last Modified: Thursday, 28 September 2006