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One of the key benefits of being a charity is access to government tax concessions. Certain types of not-for-profits (that are not charities) also have access to government tax concessions.
Tax concessions can provide a range of benefits to both your organisation, in some cases your employees, and in the case of Deductible Gift Recipient Endorsement, your donors.
Tax concessions are one of the most complex areas of law that charities and not-for-profits need to deal with. Our resources set out some of the common tax concessions available, and the processes for accessing these tax concessions.
Most tax concessions are federal, however each state also has some tax concessions for certain charities and not-for-profits.
Application process for endorsement as a Tax Concession Charity
To obtain a tax concession, a charity must be endorsed for that concession by the Australian Taxation Office. This process is called endorsement as a Tax Concession Charity (TCC).
Tax concessions that may be available to charities include:
- income tax exemption
- goods and services tax (GST) concessions
- fringe benefits tax (FBT) rebate
- FBT exemption, and
- a refund of franking credits
Our fact sheet explains the application process for endorsement as a Tax Concession Charity. The fact sheet also:
- summarises the eligibility requirements for tax concessions available for charities, and
- sets out the requirements to access income tax exemption, fringe benefits tax exemption and rebate, and franking credit refunds
For more information, see our resources on fringe benefits concessions and income tax exemptions.
The content on this webpage was last updated in March 2022 and is not legal advice. See full disclaimer and copyright notice.