Header graphic for print
Charities & Not-For-Profits Law in Australia

Tag Archives: PBI

ACNC Releases Commissioner’s Interpretation Statement on Public Benevolent Institutions

Posted in Compliance, Fundraising, General, Governance, Tax Exemptions & DGR Status

The ACNC Commissioner has just released the ACNC’s Interpretation Statement on Public Benevolent Institutions. The Interpretation Statement provides guidance on the ACNC’s interpretation of the law pertaining to Public Benevolent Institutions (PBI) and insight into how the ACNC and its staff will assess a charitable organisation’s entitlement for endorsement as a PBI. The Interpretation Statement… Continue Reading

Full Federal Court unanimously confirms that Hunger Project Australia is a Public Benevolent Institution

Posted in Compliance, General, Tax Exemptions & DGR Status

Earlier today the Full Federal Court handed down its judgment regarding the Hunger Project Australia case and rejected the Commissioner of Taxation’s appeal (Commissioner of Taxation v Hunger Project Australia [2014] FCAFC 69). The court has unanimously held that Hunger Project Australia (HPA) does not need to directly give aid in order to be endorsed… Continue Reading

Are you a Public Benevolent Institution?

Posted in Tax Exemptions & DGR Status

Many have an opinion about which charitable causes are more worthy of government support than others. However, the Australian Tax Office (ATO) has issued definite guidelines about which charities qualify as Public Benevolent Institutions (PBIs) and “deductible gift recipients” (DGRs) and can therefore grant tax deductible receipts to their donors. This is a critical endorsement for… Continue Reading