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  • Does your not-for-profit need to pay income tax?

    Explains when NFP organisations are exempt from income tax as only some types are exempt.

    Income tax exempt organisations
    The steps required to work out if your not-for-profit (NFP) organisation is exempt from income tax.

    Types of income tax exempt organisations
    The tax law sets out the types of not-for-profit organisations that can be exempt from income tax.

    Requirements for self-assessing entities
    Check if your organisation can self-assess your entitlement to income tax exemption.

    Taxable organisations
    Some not-for-profit (NFP) organisations aren't exempt from income tax and may have CGT or PAYGI obligations.

    Review your tax status
    We recommend an annual review, or whenever there is a major change to your organisation's structure or activities.

    Last modified: 21 Jun 2023QC 33591