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Delays to response times: It is taking longer than usual to answer calls and myIR messages, and to process some COVID-19 Support Payment applications. This is because of the impact of COVID-19. If possible, please contact us through your myIR account. Log in to myIR

Budget 2022: The Government has announced Budget 2022, which includes changes to child support payments. Find out more on our Tax Policy website

Budget 2022: The Government has announced a Cost of Living Payment, which will be paid from 1 August 2022. You do not need to apply for this payment. If you are eligible, we’ll pay it into your bank account. Find out more

A not-for-profit organisation is any society, association or group, which can be incorporated or unincorporated. The activities of the organisation are not carried on for the profit or gain of any member, and the rules of the organisation do not allow any money or property to be distributed to any member.

Some examples of not-for-profits include:

  • churches
  • public schools, charities, clinics and hospitals
  • volunteer services organisations
  • clubs and societies.

Incorporated or unincorporated organisations and their tax

If your not-for-profit is:

  • registered and incorporated, it will pay the company tax rate 28%
  • unincorporated, it will pay tax based on the individual tax rate. The rate at which you will pay tax is based on the not-for-profit’s income for the tax year.

Last updated: 06 Jul 2020
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