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Information for PBIs

The effect of being a public benevolent institution (PBI).

Last updated 28 July 2020

A public benevolent institution (PBI) is a not-for-profit organisation established and maintained for the relief of:

  • poverty
  • sickness
  • suffering
  • distress
  • misfortune
  • disability
  • destitution
  • helplessness.

Examples of PBIs that provide disaster relief services include:

  • non-government emergency services
  • non-government search and rescue teams
  • those whose relief of poverty and homelessness extend to disaster relief.

See also

Disaster relief through a PBI

If your PBI is already endorsed as a DGR, you do not need to establish an ADRF to collect tax deductible donations.

Otherwise, if your PBI wants to support community reconstruction efforts, you may choose to set up an ADRF to collect donations to provide money to other charities to fund their disaster relief activity. This may include acceptable community reconstruction efforts.

PBI constraints

If you choose to operate an ADRF as part of your PBI, any ADRF activity should be consistent with your PBI purposes.

QC81923