Income tax guide for non-profit organisations

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About this guide

The Income tax guide for non-profit organisations helps non-profit organisations work out if they are exempt from income tax.

Only certain types of non-profit organisations are income tax exempt.

You should use this guide if you are a treasurer, office bearer or employee involved in the administration of a non-profit organisation.

This guide does not cover:

• the endorsement requirements for registered charities and income tax exempt funds - refer to Endorsement essentials
• friendly societies.

Throughout this guide you will find important notes (look for the symbol) which will help you with key information.

You will also find 'more information' boxes (look for the symbol) which will show any further steps you may need to take or supplementary information you may need to refer to.

We often refer to quick codes (QC) and NAT numbers. A quick code is used to search for specific information on our website. NAT numbers can be used to order publications that are available in paper format.