| Assisting victims of disasters |
| This document provides information for individuals and organisations that want to collect funds or make donations to assist victims of disasters that occur in Australia or overseas. |
| Bartering and barter exchanges |
| Business transactions involving bartering will result in tax obligations. |
| Capital gains tax and non-profit organisations |
| This fact sheet outlines how capital gains tax applies to non-profit clubs, societies and associations. NAT 8281. |
| Deductible gift recipients - frequently asked questions |
| Answers to frequently asked questions about deductible gift recipients (DGRs) including endorsement requirements, types of DGRs and how to check if an organisation is a DGR. |
| Does your organisation have to pay income tax? |
| This factsheet explains the steps for working out the income tax status of your organisation. NAT 7194 |
| Education tax refund fact sheet for approved care organisations 2011 |
| Information to help approved care organisations (ACOs) work out if they are eligible for the education tax refund (ETR) and when they can claim. |
| Fundraising |
| This guide explains the tax treatment of various fundraising activities and the concessions available. (NAT 13095) |
| Fundraising - Tax basics for non-profit organisations |
| Provides an overview of tax deductible gifts and contributions, workplace giving programs and directs non-profit organisations to where they can obtain more detailed information on fundraising issues. |
| Gift fund requirements |
| Organisations that are endorsed, or seeking to be endorsed, as deductible gift recipients (DGRs) for the operation of a fund, institution or authority must maintain a gift fund. This fact sheet outlines the gift fund requirements for these DGRs. |
| Gifts and fundraising - frequently asked questions |
| Answers to frequently asked questions about gifts and fundraising, including what is a gift, the requirements for a gift to be tax deductible, contributions in relation to fundraising events, and state and local government requirements. |
| Goods and services tax - Fundraising |
| When a non-profit organisation undertakes fundraising activities the related transactions may be subject to GST. There are a range of GST concessions for non-profit organisations. Some of the concessions may be applied to fundraising activities. |
| Grants and sponsorship - Tax basics for non-profit organisations |
| Basic information on grants funding or sponsorship and where to find more advanced information. |
| GST and fundraising dinners or similar functions |
| How to apply goods and services tax (GST) to fundraising events such as gala events, '$1,000 a plate' dinners and charity auctions. NAT 7327. |
| GST concessions - Tax basics for non-profit organisations |
| Provides an overview of the GST concessions for charities, gift deductible entities and government schools. |
| Guide to company tax return for non-profit organisations 2012 |
| This guide is for taxable non-profit clubs, societies and associations. It helps them complete the company tax return and explains some common errors and their consequences when completing related labels. NAT 73512. |
| Locating an organisation for tax deductible gifts |
| Information about how you can check whether an organisation is a deductible gift recipient (DGR), including endorsed DGRs and those listed by name in the tax law. |
| Mutuality and taxable income |
| This guide explains the principle of mutuality and helps non-profit clubs, societies and associations calculate their taxable income. (NAT 73436) |
| National rental affordability information for non-entity joint venture participants |
| ATO Interpretative Decision ATO ID 2009/146 Income Tax - National rental affordability scheme (NRAS) investors currently participating in a non-entity joint venture. |
| National rental affordability scheme - refundable tax offset and other taxation issues |
| The national rental affordability scheme (NRAS) is designed to encourage large-scale investment in affordable housing. |
| Refunds of franking credits - Tax basics for non-profit organisations |
| Explains which non-profit organisations may receive refunds of franking credits. |
| Scholarship funds - eligible scholarships, bursaries and prizes |
| Provides examples of eligible scholarships, bursaries and prizes for which DGR scholarship funds can provide money. DGR scholarship funds are funds endorsed by the ATO as deductible gift recipients under the category of scholarship funds. |
| School building funds |
| This fact sheet explains the characteristics of a school building fund for endorsement as a deductible gift recipient. |
| Tax deductible gifts - Fundraising |
| For organisations that want to receive tax deductible gifts, we explain the requirements for a gift to be tax deductible and the records donors need to keep. |