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Tax concessions are available for a range of not-for-profit organisations, including charities, public benevolent institutions and other types of incorporated associations. Concessions include:
To qualify for these tax concessions, an organisation must be a not-for-profit organisation which does not operate for the financial gain of its members. Incorporated associations are by legal definition not-for-profit organisations, and therefore many will be eligible for one or more tax concessions.
A charity is a fund or institution that pursues charitable purposes that are of public benefit. To be recognised as a charity by the ATO, and therefore eligible for charity tax concessions, an organisation must:
have a purpose that is a charitable purpose under the law; and
be registered with the Australian Charities and Not-for-Profits Commission (the ACNC).
In terms of Australian taxation law, charitable purposes are those directed towards:
Sporting, recreational, social, political or promotional purposes are not considered charitable.