Registered public benevolent institution

4.1.1

A registered charity that is an institution, and whose main purpose is to provide for the relief of poverty, sickness, disability, destitution, suffering, misfortune or helplessness. The beneficiaries must be members of a class of people that particularly needs this protection and assistance, rather than the community as a whole.

The charity must be a registered public benevolent institution.

Public fund for public benevolent institutions

4.1.2

A public fund maintained for the purpose of providing money for registered public benevolent institutions or for the establishment of registered public benevolent institutions.

The public fund must meet both of the following:

• it was established before 23 October 1963
• it is a registered charity or is operated by a registered charity.

Public fund for persons in necessitous circumstances

4.1.3

A public fund established and maintained for the purpose of relieving the necessitous circumstances of one or more individuals who are in Australia.

The public fund must be either:

• an Australian government agency
• a registered charity, or
• operated by an Australian government agency or a registered charity.

See also DGR Category – Necessitous circumstances fund.

Public fund on the Register of Harm Prevention Charities

4.1.4

The Secretary of the Department of Social Services maintains the Register of Harm Prevention Charities.

Harm prevention charities are charitable institutions whose principal activity is to promote the prevention or the control of behaviour that is harmful or abusive to human beings.

The public fund must be either:

• a registered charity, or
• operated by a registered charity.

See also Harm prevention charities.

Gift condition – the public fund must be listed on the Register of Harm Prevention Charities when the gift is made.

Australian disaster relief fund

4.1.5

A public fund (including a public fund established and maintained by a public benevolent institution) that is established and maintained solely to provide money for the relief (including relief by way of assistance to re-establish a community) of people in Australia in distress as a result of a disaster.

The disaster must have been:

• declared by a treasury minister to be a disaster
• declared to be a disaster or given rise to the declaration of a state of emergency, by or with the approval of a state or territory minister under a state or territory law.

The public fund must be any of the following:

• an Australian government agency
• a registered charity, or
• operated by an Australian government agency or a registered charity.

See also Australian disaster relief funds and tax deductible gifts.

Gift condition – gifts must be made within two years, beginning on:

• the date specified in a treasury minister's declaration of disaster
• (if a treasury minister has not made a declaration) the date of the disaster or emergency specified in a declaration made by, or with the approval of, the state or territory minister, or the date of that declaration.

Animal welfare charity

4.1.6

An institution whose principal activity is one or both of the following:

• providing short-term direct care to animals (but not only native wildlife) that have been lost, mistreated or are without owners
• rehabilitating orphaned, sick or injured animals (but not only native wildlife) that have been lost, mistreated or are without owners.

The institution must be a registered charity.

See also Animal welfare charities.

Charitable services institution

4.1.7

An institution that would be a public benevolent institution, except that it also undertakes one or both of the following:

• it promotes the prevention or the control of diseases in human beings (but not as a principal activity)
• it promotes the prevention or the control of behaviour that is harmful or abusive to human beings (but not as a principal activity).

The institution must be a registered charity.

See also Charitable services institution.