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.
- ACNC registration process at acnc.gov.auExternal Link
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.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.