Public Benevolent Institution 

A public benevolent institution (PBI) is a charity whose main purpose is to relieve poverty, sickness, suffering or disability.

Examples of PBIs include:

• disability support services
• some not-for-profit homes for the aged
• housing bodies that provide low rental or subsidised accommodation to underprivileged persons affected by poverty, sickness or disability.

On this page:

• Who determines PBI status?

See also:

• ACNC registration process at acnc.gov.auExternal Link

Who determines PBI status?

The Australian Charities and Not-for-profits Commission (ACNC) is responsible for determining PBI status. The ACNC registers organisations as charities, including particular types of charities such as PBIs.

The ATO accepts that an organisation is a PBI if it is registered by the ACNC as a PBI.