Tax basics for non-profit organisations

You can download this publication and its addendum in Portable Document Format (PDF) - download: Tax basics for non-profit organisations (NAT 7966, PDF, 666KB) Addendum to Tax basics for non-profit organisations (NAT 7966ADD). To obtain a printed copy of this publication: use our automated self-help publications ordering service at any time. You need to know the full title of the publication to use this service phone our Publications Distribution Service on 1300 720 092. You can speak to an operator between 8.00am and 6.00pm Monday to Friday. Before you phone, check whether there are other publications you may need - this will save you time and help us. For each publication you order, you need the full title visit one of our shopfronts between 8.30am and 4.45pm weekdays (except public holidays).

The following web pages have been updated with the changes that have occurred since this publication was released in June 2011. For a list of the changes, refer to the Addendum to Tax basics for non-profit organisations.

Contents

Getting started
Is your organisation non-profit?
Tax concessions - an overview
Types of non-profit organisations
Registering your organisation
Endorsement requirements for charities and income tax exempt funds

Income tax
Income tax exemption
Taxable organisations
Consolidation
Refunds of franking credits

Goods and services tax
GST registration
GST concessions
GST branches, groups and non-profit sub-entities
Grants and sponsorship

Employees and other workers
Employees, independent contractors and volunteers
Pay as you go withholding
Fringe benefits tax
Salary sacrifice arrangements
Superannuation guarantee
Eligible termination payments
Higher education debts
Employees and child support
Independent contractors and tax
Volunteers and tax

Fundraising
Deductible gift recipients
Tax-deductible gifts
Tax-deductible contributions
Workplace giving programs
Salary sacrifice and gifts
GST
State/territory and local government regulations

Record keeping, administration and payment
Record keeping
Bank accounts and tax file number requirements
Proving eligibility for supplier discounts
Withholding in business transactions
Reporting and paying tax
Budgeting to pay tax

State/territory government taxes and duties
Stamp duty
Payroll tax
Land tax
Contact details

List of definitions