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Back to "Not-For-Profit Newsletter - March 2016"


What is a public benevolent institution Charity?

ACNC is also working with its constituents to publish an Interpretation Statement on eligibility criteria for public benevolent institutions. Presently many applicants are taking advantage of the decision in the Hunger Project case[1] to secure public benevolent institution status notwithstanding they only fundraise and also notwithstanding that money raised is sent overseas.

Many local charities direct funds to relieve poverty, misfortune, illness, distress, suffering and helplessness experienced by persons in third world countries. The method up to date of passing such funds overseas has required a charity to secure an overseas aid fund endorsement and then distributions could only be made to developing countries for projects which were developmental in character or directed at disaster relief; now if a local fundraising entity secures PBI status and satisfies ACNC that its funds reach their destination through collaboration with an entity located at the destination, then a broader category of need can be funded from Australia and a tax deduction given to a donor.


 [1] Commissioner of Taxation v Hunger Project Australia [2014] FCAFC 69

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