Income Tax Exemption

16 APR

Charities must be endorsed by the Australian Tax Office (ATO) to be income tax exempt.

Charities, including Health Promotion Charities (HPC), Public Benevolent Institutions (PBI) and religious institutions, must be registered with the Australian Charities and Not-for-profits Commission (ACNC) before the ATO can endorse them to access charity tax concessions.

If an organisation is a charity, it cannot self-assess as income tax exempt, even where it might fall in the description for a type of entity that can self-assess. Instead, it must meet the requirements for charity registration and then become endorsed to be income tax exempt.

Further information on the ATO website.


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Integrity, honesty and unbiased assessment are at the core of Giving Guide’s mission. The charity sector is important to the economy and culture of Australia, We believe independently assessing the accountability, transparency and effectiveness of the sector beyond what is currently available is important to it's future.

Giving Guide anticipates enhancing the level of governance and transparency in the Australian charity sector. An independent charity advisor would benefit the sector by helping charities consider exceeding the existing governance standards of the Australian Charities and Not-for-profits Commission (ACNC) to the benefit of donors.

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