Is your organisation a charity?
To be a charity, your organisation must:
- be not-for-profit
- have a charitable purpose
- be for the public benefit (other than where the charitable purpose is the relief of poverty).
Examples of charities include:
- religious groups
- not-for-profit aged care homes
- homeless shelters
- disability service organisations
- universities and colleges
- animal welfare societies
- artistic or cultural groups.
Who determines charitable status?
The Australian Charities and Not-for-profits Commission (ACNC) registers organisations as charities. Registration as a charity is voluntary. However, your organisation must be registered with the ACNC to access any charity tax concessions.
If your organisation was endorsed by us as a charity before 3 December 2012, your organisation is automatically registered with the ACNC and you do not have to re-register.
This document outlines the characteristics of a charity and explains who determines whether an organisation is a charity. Tax concessions and endorsement requirements for charities are also discussed.