Income tax guide for non-profit organisations

Types of income tax exempt entities

Registered charities and income tax exempt funds are also types of exempt entities. These organisations need to be endorsed by us to be exempt from income tax and should refer to the following publications for more information: Endorsement to access charity tax concessions (QC 13267) Endorsement process for income tax exempt funds (QC 62731).

All of the following organisations can self-assess their income tax exempt status if they are not also a registered charity.

TABLE 2: Entities that can self-assess their income tax status

Type of exempt entity	For the requirements see
COMMUNITY SERVICE ORGANISATIONS Community service - a non-profit society, association or club established for community service purposes except political or lobbying purposes. Tests apply.	Community service organisations
CULTURAL ORGANISATIONS Art - a non-profit society, association or club established for the encouragement of art. Tests apply. Literature - a non-profit society, association or club established for the encouragement of literature. Tests apply. Music - a non-profit society, association or club established for the encouragement of music. Tests apply. Musical purposes - a non-profit society, association or club established for musical purposes. Tests apply.	Cultural organisations
EDUCATIONAL ORGANISATIONS Public educational institution - Tests apply.	Educational organisations
EMPLOYMENT ORGANISATIONS Employee association - registered or recognised under the Fair Work (Registered Organisations) Act 2009 or an Australian law relating to the settlement of industrial disputes. Conditions apply. Employer association - registered or recognised under the Fair Work (Registered Organisations) Act 2009 or an Australian law relating to the settlement of industrial disputes. Conditions apply. Trade union - conditions apply.	Employment organisations
HEALTH ORGANISATIONS Public hospital - tests apply. Non-profit hospital - a hospital carried on by a non-profit society or association. Tests apply. Benefits organisation - a non-profit organisation that is a private health insurer within the meaning of the Private Health Insurance Act 2007.	Health organisations
RESOURCE DEVELOPMENT ORGANISATIONS Agricultural resources - a non-profit society or association established for the purpose of promoting the development of Australian agricultural resources. Aquacultural resources - a non-profit society or association established for the purpose of promoting the development of Australian aquacultural resources. Aviation - a non-profit society or association established for the purpose of promoting the development of aviation. Fishing resources - a non-profit society or association established for the purpose of promoting the development of Australian fishing resources. Horticultural resources - a non-profit society or association established for the purpose of promoting the development of Australian horticultural resources. Industrial resources - a non-profit society or association established for the purpose of promoting the development of Australian industrial resources. Manufacturing resources - a non-profit society or association established for the purpose of promoting the development of Australian manufacturing resources. Pastoral resources - a non-profit society or association established for the purpose of promoting the development of Australian pastoral resources. Tourism - a non-profit society or association established for the purpose of promoting the development of tourism. Viticultural resources - a non-profit society or association established for the purpose of promoting the development of Australian viticultural resources. Information and communications technology resources - a non-profit society or association established for the purpose of promoting the development of Australian information and communications technology resources.	Resource development organisations
SCIENTIFIC ORGANISATIONS Scientific institution - tests apply. Science association - a non-profit society, association or club established for the encouragement of science. Tests apply. Scientific research fund - a fund established to enable scientific research to be conducted by or in conjunction with a public university or public hospital. Tests apply.	Scientific organisations
SPORTING ORGANISATIONS Animal racing - a non-profit society, association or club established for the encouragement of animal racing. Tests apply. Game or sport - a non-profit society, association or club established for the encouragement of a game or sport. Tests apply.	Sporting organisations