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Getting started

Information about starting up a not-for-profit (NFP) organisation, including structures, concessions and registering.

Last updated 18 June 2017

A not-for-profit (NFP) organisation is an entity that is operating for its purpose and not for the profit or gain (either direct or indirect) of its individual members.

If you're starting up a new NFP organisation or you're involved in running an existing NFP organisation, there are some key things you need to do to ensure your organisation meets its tax obligations and accesses the right tax concessions.

Role of the ATO

When you start an NFP you may need to interact with us and other organisations. The role of the ATO for NFP's is to:

  • provide endorsement of NFPs as deductible gift recipients
  • provide endorsement for charity tax concessions
  • register your NFP for any applicable taxes eg PAYG, GST and FBT
  • provide advice and guidance over the phone or in writing
  • ensure compliance with tax obligations and concessions
  • consult with the sector through the Not-for-profit Stewardship Group.

Find out about:

See also:

Getting your NFP up and running, tax concessions, deductible gift recipient endorsement and legal structures.

Important information on choosing an appropriate legal structure when you set up a not-for-profit organisation.

Explains the 2 types of not-for-profits (NFPs) - charities and other NFPs.

An introduction to the range of tax concessions available to not-for-profit (NFP) organisations.

Outlines the registrations you may need so your organisation can access tax concessions and comply with tax obligations.

The licences, permits and non-tax registrations your not-for-profit (NFP) organisation may need to operate.

Introduces the 2 types of endorsement - charity tax concessions and deductible gift recipient (DGR).

Detailed information about getting started as a not-for-profit organisation.