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Not-for-profit self-review

Worksheets to check how well your not-for-profit (NFP) organisation manages its tax and super.

Last updated 5 April 2021

It's important to regularly check that your not-for-profit (NFP) organisation has good governance and you are meeting your tax and super obligations. You also need to check that you continue to be entitled to:

  • deductible gift recipient (DGR) endorsement
  • income tax exemption
  • other tax concessions.

To do this, you should complete a self-review of your NFP organisation either:

The six worksheets detailed below will help you complete a self-review. You may need to complete more than one worksheet depending on the entitlements you are claiming.

You must also:

  • write to us if your organisation is no longer eligible for DGR endorsement or income tax exemption
  • notify us if there are changes to your key personnel, organisation name or other Australian business number (ABN) registration details.

Penalties or a referral to prosecution may apply if you don't notify us of changes to your eligibility or registration details.

See also:

Not-for-profit good governance checklist

All not-for-profit organisations should complete the self-governance checklist below. This will help you review your status as an NFP organisation and manage your tax and super compliance risks.

Next step:

See also:

Income tax exemption worksheets

The following worksheets will help determine if your not-for-profit organisation is eligible for an income tax exemption.

Select the worksheet that applies to your organisation's structure, registration or activities:

Deductible gift recipient (DGR) endorsement worksheets

The following worksheets will help you to work out whether your NFP organisation is still entitled to endorsement as a deductible gift recipient.

Select the worksheet that applies to your organisation:

See also: