Overview: FBT concessions for not-for-profits

If your not-for-profit organisation provides fringe benefits to its employees (or their associates, such as partners), it may be eligible for a fringe benefits tax (FBT) exemption or rebate.

Watch: Not-for-profits and fringe benefits tax

FBT concessions for not-for-profit organisations apply as follows:

• FBT-exempt organisations (exemption up to a capping threshold)
  • public benevolent institutions (a type of charity) and health promotion charities registered by the Australian Charities and Not-for-profits Commission and endorsed by the ATO
  • public and not-for-profit hospitals
  • public ambulance services
   
• FBT rebatable employers – certain non-government not-for-profit organisations eligible for an FBT rebate of 47% of the gross FBT payable (up to a capping threshold)
• Religious institutions – exemptions for benefits for religious practitioners, live-in carers and domestic employees
• Non-profit companies that provide care for elderly or disadvantaged people – exemptions for live-in carers.

As well as these concessions specific to not-for-profit organisations, there are exemptions and concessions that apply more broadly (such as exemptions for work-related items and minor benefits). These exemptions and concessions also apply to the not-for-profit sector.