Legal: Fact Sheets on PBI and DGR
Fact Sheet 1 - Are we a PBI?
This fact sheet is to assist your organisation in deciding whether it is eligible for
endorsement, or to retain its endorsement, as a Public Benevolent Institution (PBI).
A PBI is a charitable and tax deductible entity eligible to receive a capped exemption for
fringe benefits tax. Click here to download full fact sheet.
Fact Sheet 2 - PBI – Checklist
This checklist will help you work out whether your organisation is entitled to endorsement as a Public Benevolent Institution (PBI), or if endorsed as a PBI, whether you are still eligible for the endorsement.
Click here to download full fact sheet.
The checklist should be read in conjunction with Fact Sheet 1 - Are we a PBI?.
Fact Sheet 3 - Community Organisations Tax issues: TCC & DGR – amendments to rules
Extract:
"An organisation will be exempt from income tax if it is endorsed by the
Australian Taxation Office (ATO) as a ‘tax concession charity’ (TCC), and it can
receive tax deductible gifts if it is also endorsed as a deductible gift recipient
(DGR).
The following rules need to be included in an organisation’s governing
document or constitution before it can apply to the ATO for endorsement as
either a TCC or a DGR."
Click here to download full fact sheet.
