ato

 
 
Show download pdf controls
Show print controls

  • Tax concessions for not-for-profits

    A range of tax concessions are available to NFP organisations.

    The table below provides a summary of tax concessions and the types of NFP organisations that can access them. Your organisation may need to meet certain requirements before it can access a concession

    Summary of tax concessions

    Table: Summary of tax concessions and types of NFP organisations

    Tax concessions

    Types of NFP organisations

    Public benevolent institutions and Health promotion charities

    Charities

    Other NFP organisations

    Income tax exemption

    Yes

    Yes

    YesCertain types only

    FBT exemption (subject to capping threshold)

    Yes

    No

    YesCertain types only – Public and NFP hospitals and public ambulance services are eligible for this concession

    FBT rebate

    No

    Yes

    YesCertain non-government NFP organisations are eligible

    GST concessions for charities and gift deductible entities

    Yes

    Yes

    YesCertain types - the organisation must be a deductible gift recipient

    GST concessions for NFP organisations

    Yes

    Yes

    Yes

    DGR endorsement – the organisation must be endorsed by us unless the organisation is listed by name in tax law

    Yes

    YesCertain types only

    YesCertain types only

    Refunds of franking credits – the organisation must be a Charity endorsed by us or a DGR or an organisation is listed by name in tax law

    Yes

    Yes

    YesCertain types only

    Next steps:

    See also:

    Last modified: 19 Jun 2017QC 33596