ATO logo

Not-for-profit organisations

Overview of NFP types and available tax concessions.

Last updated 16 September 2026

Blue green orange pink circles of Indigenous artwork. There is no text.

Not-for-profit (NFP) organisations are organisations that provide services to the community and do not operate to make a profit for its members (or shareholders, if applicable). For example, some NFPs could be childcare centres, art centres, neighbourhood associations, medical centres or sports clubs.

All profits must go back into the services the organisation provides and must not be distributed to members, even if the organisation winds up.

The main types of NFP organisations are:

  • charities
  • NFPs that can self-assess as income tax exempt
  • taxable NFPs.

Depending on the type of organisation and how it operates, your NFP may be eligible for tax concessions which include:

If you need help, we offer a range of resources to get your NFP on the right track, including:

Types of NFP organisations

There are different types of not-for-profit (NFP) organisations. Learn which type applies to your organisation.

Concessions

If you're running an NFP organisation, there may be concessions you can access if you register your organisation.

Paying tax on funding and grants

If you receive a grant or funding to run your Indigenous corporation, you may need to pay goods and services tax (GST).

Receiving gifts

Only certain organisations, including some government agencies, can receive tax-deductible gifts.

Do you have volunteers or employees?

It's important to determine if a worker is a volunteer, contractor or employee, as different tax rules apply.

Registering your organisation

Your NFP organisation may need to get an ABN, and may need to register for GST, FBT, PAYG withholding or other taxes.

QC39610