Not-for-profit (NFP) organisations fall into three main categories for tax purposes: charities, NFPs that self-assess as income tax exempt and taxable NFPs.
Generally, taxable NFPs are organisations that seek to advance the common interest of their members and don't benefit the broader community. Examples include social clubs, some business and professional associations, and clubs whose main purpose is providing hospitality services for members.
As a taxable NFP, you'll have to lodge either a company income tax return or notify us of a non-lodgment advice each year.
Review your income and due dates
Taxable NFPs with an income year ending 30 June must lodge their 2024–25 income tax return or non-lodgment advice by 15 May 2026. This due date does not apply if your NFP has an ATO-approved substituted accounting period, and you should check when your due date is.
To work out if you need to lodge an income tax return or if you should notify us of a 'non-lodgment advice', check if your organisation is:
- a taxable NFP company, including incorporated and unincorporated associations
- a taxable trust or partnership
- other taxable company, including incorporated and unincorporated associations.
Taxable NFP companies have special arrangements for lodging tax returns and special rates of income tax. An NFP company with taxable income of:
- $416 or less can notify us of a non-lodgment advice – you don't need to lodge a company tax return unless we specifically request you to
- more than $416 must lodge a company tax return for that year.
Taxable trusts and partnerships and other taxable companies must lodge a return every year regardless of net income.
How to lodge
You can lodge your 2024–25 income tax return:
- with a registered tax agent
- by paper
- online using standard business reporting (SBR) enabled software.
You must use SBR enabled software to lodge online as the return cannot be lodged in Online services for business.
To lodge a non-lodgment advice, you can phone us or send us a paper form, or a registered tax agent can lodge on your behalf.
For more information on how to lodge, see the Not-for-profit guide to the Company tax return 2025.
And this month's column from AC Tom Wheeler has more information about the mutuality principle and how it applies to calculating your taxable income.
Help and support
If you are using a new tax agent, make sure you have nominated them as your registered tax agent. How to nominate your registered agent has more detailed information about doing this.
If you need help, you can call the ATO’s NFP Advice Service on 1300 130 248, Monday to Friday, 8:00 am to 6:00 pm.
We have tailored communications available to keep you up to date with key tax and super information. Read our articles in our Not-for-profit newsroom or subscribeExternal Link to our free newsletter.