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Public Benevolent Institution 

This document outlines the characteristics of a public benevolent institution (PBI) and explains who determines whether an organisation is a PBI. Tax concessions and endorsement requirements for PBIs are also discussed.

Last updated 11 October 2016

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.

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.