Not all not-for-profit (NFP) organisations are exempt from income tax. The tax law tells us the types of NFP organisations that can be exempt from income tax.
Registered charities are a type of exempt entity. If your organisation is a charity, it must be endorsed by us to be exempt from income tax. It cannot self-assess whether it is exempt.
See also
The other type of exempt entity is an organisation that meets the requirements to self-assess as exempt from income tax. Your organisation can self-assess that it is exempt from income tax if it is not a charity and meets the requirements of one of the following categories:
- Community service organisations
- Cultural organisations
- Educational organisations
- Health organisations
- Employment organisations
- Resource development organisations
- Scientific organisations
- Sporting organisations
See also
The tax law sets out the types of not-for-profit organisations that can be exempt from income tax.