• Non-profit organisations

    Legislation introduced in 2000 required some organisations, such as charities and deductible gift recipients, to receive our endorsement to access tax concessions. Our role has been to enable access to the tax concessions and provide assurance to the community that concessions are being used for their intended purposes.

    Since introduction of the endorsement regime in 2000, we have processed approximately 109,000 applications, including about 5,000 in 2010-11.

    Since 2004 we have completed over 2,600 status reviews and revoked over 470 endorsements for tax concessions not being used for the community's benefit. In 2010-11 we conducted 344 status reviews and revoked 115 endorsements.

    There have been significant developments in the area of charities law. Cases such as Word may have broadened the definition of charitable activities. For more information on developments in charity law for 2010-11, see Appendix 5.

    In the 2011-12 federal budget, the government announced plans to establish, by 1 July 2012, a separate statutory agency - the Australian Charities and Not-for-profits Commission. The Commission will be responsible for determining charitable status while we will retain responsibility for the administration of tax concessions available to the non-profit sector.

      Last modified: 31 Oct 2011QC 28036