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Does your not-for-profit need to pay income tax?

Explains when NFP organisations are exempt from income tax as only some types are exempt.

The steps required to work out if your not-for-profit (NFP) organisation is exempt from income tax.

The tax law sets out the types of not-for-profit organisations that can be exempt from income tax exemption.

Check if your organisation can self-assess your entitlement to income tax exemption.

Some not-for-profit (NFP) organisations aren't exempt from income tax and may have CGT or PAYGI obligations.

We recommend an annual review, or whenever there is a major change to your organisation's structure or activities.