• Is your organisation a public benevolent institution (PBI)?

    A public benevolent institution (PBI) is a charity whose main purpose is to relieve poverty, sickness, suffering or disability.

    Examples of PBIs include:

    • disability support services
    • some not-for-profit homes for the aged
    • housing bodies that provide low rental or subsidised accommodation to underprivileged persons affected by poverty, sickness or disability.

    On this page:

    See also:

    Who determines PBI status?

    The Australian Charities and Not-for-profits Commission (ACNC) is responsible for determining PBI status. The ACNC registers organisations as charities, including particular types of charities such as PBIs.

    The ATO accepts that an organisation is a PBI if it is registered by the ACNC as a PBI.

      Last modified: 12 Oct 2016QC 16714