It's important to regularly check that your not-for-profit (NFP) organisation has good governance and you are meeting your tax and super obligations. You also need to check that you continue to be entitled to:
- deductible gift recipient (DGR) endorsement
- income tax exemption
- other tax concessions.
To do this, you should complete a self-review of your NFP organisation either:
- every 12 months
- when your organisation makes changes to its governing rules or structure and activities.
The six worksheets detailed below will help you complete a self-review. You may need to complete more than one worksheet depending on the entitlements you are claiming.
You must also:
- write to us if your organisation is no longer eligible for DGR endorsement or income tax exemption
- notify us if there are changes to your key personnel, organisation name or other Australian business number (ABN) registration details.
Penalties or a referral to prosecution may apply if you don't notify us of changes to your eligibility or registration details.
See also:
Not-for-profit good governance checklist
All not-for-profit organisations should complete the self-governance checklist below. This will help you review your status as an NFP organisation and manage your tax and super compliance risks.
Next step:
See also:
Income tax exemption worksheets
The following worksheets will help determine if your not-for-profit organisation is eligible for an income tax exemption.
Select the worksheet that applies to your organisation's structure, registration or activities:
- Income tax status review worksheet for self-assessing non-profit organisations (NAT 7414) – for a community service organisation, professional association, business association, cultural society or social society
- Endorsement review worksheet for income-tax exempt charities (NAT 74110) – for a charity registered with the Australian Charities and Not-for-profits Commission (ACNC)
- Working out your club's income tax status – for a sporting organisation.
Deductible gift recipient (DGR) endorsement worksheets
The following worksheets will help you to work out whether your NFP organisation is still entitled to endorsement as a deductible gift recipient.
Select the worksheet that applies to your organisation:
- Worksheet 1: Review of a DGR endorsed as a whole (NAT 11685)
- Worksheet 2: Review of a DGR endorsed for the operation of a fund, authority or institution it owns or includes (NAT 11686).
See also:
- Starting an NFP – information for not-for-profit organisations