Fringe benefits tax - Fundraising

Note: This document forms part of our publication Fundraising.

Introduction

Fringe benefits tax (FBT) may apply when a non-profit organisation conducts fundraising activities and provides benefits to its employees or to associates of its employees.

There are, however, certain concessions that can reduce the organisation's liability.

This chapter:

• provides an overview of FBT
• explains which non-profit organisations receive concessional FBT treatment, and
• outlines the FBT endorsement requirements that apply to charities.