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  • Charities

    Attention

    Warning:

    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

    End of attention

    To be a charity, an organisation must be not-for-profit, have a charitable purpose and be for the public benefit (other than where the charitable purpose is the relief of poverty). A charity may be entitled to seek endorsement from the ATO for various concessions.

    The Charities section contains the following tables:

    We also have a set of more detailed tables available, in the form of Excel spreadsheets, containing charities data at a much finer level.

    Find out more

    Data presented in this section includes active tax concession charities as at 31 October each year.

    The number of charities has been rounded to the nearest 5 and totals may differ from the sum of components, due to rounding.

    Table 41: Tax concession charities by entity type

    Entity type

    31 Oct 2011

    no.

    31 Oct 2012

    no.

    31 Oct 2013

    no.

    Charitable institution

    37,890

    40,070

    41,180

    Public benevolent institution

    10,225

    8,910

    9,160

    Charitable fund

    5,870

    6,040

    6,015

    Health promotion charity

    1,060

    1,255

    1,370

    Total

    55,040

    56,280

    57,730

    Table 42: Tax concessions of charities, by main charitable purpose, as at 31 October 2013

    Main charitable purpose

    Tax concession charities

    Income tax exempt

    FBT exempt

    FBT rebatable

    GST concession

    Social and community welfare

    24,055

    23,975

    8,685

    12,275

    23,620

    Religion

    12,855

    12,840

    5

    11,795

    12,480

    Education

    10,085

    10,075

    5

    8,810

    9,750

    Health

    2,870

    2,850

    1,555

    495

    2,705

    Culture

    1,720

    1,715

    0

    1,390

    1,600

    Natural environment

    685

    685

    0

    545

    625

    Other

    5,460

    5,435

    10

    3,610

    5,090

    Total

    57,730

    57,575

    10,265

    38,910

    55,870

      Last modified: 20 Jun 2014QC 39946