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Deductible gift recipients - frequently asked questions

 
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What is a public benevolent institution?

A public benevolent institution (PBI) is a non-profit institution organised for the direct relief of poverty, sickness, suffering, distress, misfortune, disability or helplessness.

Organisations that may be PBIs include:

  • hostels for the homeless
  • disability support services
  • hospitals and medical clinics
  • disaster relief organisations
  • refugee relief centres.

The characteristics of a PBI are:

  • it is set up for needs that require benevolent relief
  • it relieves those needs by directly providing services to people suffering from them
  • it is carried on for the public benefit
  • it is non-profit
  • it is an institution
  • its dominant purpose is providing benevolent relief.

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For more information, refer to Endorsed DGRs in GiftPack (NAT 3132).

Sections within DGR categories

Last Modified: Friday, 19 February 2010
 
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