The ACNC registers a wide range of charities.
Some charities may have similar requirements when they register with the ACNC, usually because of their legal structure (the way they are set up), or their charitable purpose (the aim, object or mission that their activities work towards achieving), which informs the charity subtype they register with.
This page provides an overview of how different types of charities can register with the ACNC, with a focus on the charity subtype or subtypes they can adopt when they register.
For detailed information about the different types of legal structures that registered charities can adopt, see our guidance about legal structures.
If you want to register your organisation as a charity, read our information on starting a charity and who can apply to register as a charity as a first step.
Regardless of an organisation's legal structure or charitable purpose, all organisations must meet eligibility criteria to register as charities. And, once registered, all charities have ongoing obligations to the ACNC to maintain their entitlement for registration.
Charities may also have obligations to other regulators. The ACNC works with other government agencies to reduce red tape and ease the regulatory burden for charities.
Charitable purposes and charity subtypes
To be registered as a charity with the ACNC, an organisation must have at least one charitable purpose.
There are 12 charitable purposes as set out in the Charities Act 2013 (Cth), and generally we look at your governing document to assess what your organisation's purposes are.
When we register a charity, it will be registered with one or more charity 'subtypes'. These subtypes match the 12 charitable purposes.
In addition, there are two further charity subtypes – those of Public Benevolent Institution (PBI) and Health Promotion Charity (HPC) – that a charity can register under.
Regardless of their type, all organisations that want to register as charities with the ACNC must meet both the legal meaning of charity and our requirements for registration.
Find out more about how different types of charities can register with, and are affected by, the ACNC.
The Australian Taxation Office (ATO) has a category of deductible gift recipient (DGR) available for community sheds (men's sheds and women's sheds).
A community shed must be registered as a charity with the ACNC to be eligible for DGR endorsement.
See our guidance about community sheds, which includes sample objects that your community shed may be able to use for your governing document.
For more information, see the ATO's guidance about community sheds.
A Health Promotion Charity (HPC) is a charity subtype that can be registered with the ACNC.
The specific legal meaning of an HPC is 'a charitable institution whose principle activity is to promote the prevention or the control of diseases in human beings.'
The description of an HPC may be narrower than the description of a charity with the purpose of 'advancing health,' as it sets out the requirements of promoting the prevention or control of diseases, not just an improvement to general health.
HPCs can apply for charity tax concessions and may be eligible for deductible gift recipient (DGR) status with the Australian Taxation Office (ATO).
If you want your charity to be endorsed as a DGR under the HPC category, it must first be registered as an HPC with the ACNC, and also satisfy other ATO requirements.
See our factsheet about HPCs and our Commissioner's Interpretation Statement: Health Promotion Charities for more information.
It is important to note that government-run organisations are generally not considered to be charitable. Therefore, government-run hospitals cannot register with the ACNC.
When applying to register, hospitals and other healthcare providers may wish to select 'advancing health' as their charity subtype.
Some hospitals and other healthcare providers may be eligible to be registered with the charity subtype of Public Benevolent Institution if they work directly to relieve poverty, sickness, suffering or disability.
Some healthcare providers may also be registered with the subtype of Health Promotion Charity if their principal activity is to promote the prevention or control of diseases in human beings.
This may include providing public information about a disease, research to develop cures or treatments, or providing equipment to help people who are suffering from a disease.
Public Benevolent Institutions and Health Promotion Charities are entitled to apply for additional tax benefits (such as fringe benefits tax (FBT) exemption) and may be eligible to be endorsed as a deductible gift recipient (DGR).
When applying to register, housing providers may wish to select 'advancing social or public welfare' as their charity subtype.
Some housing providers may also be eligible to register with the subtype of Public Benevolent Institution.
For more information, see our Commissioner's Interpretation Statement: Provision of housing by charities.
When applying to register, medical research institutes may wish to select 'advancing health' as their charity subtype.
Many medical research institutes are structured as a company limited by guarantee.
Ancillary funds are special funds that provide a link between people who want to give (donors) and organisations that can receive tax deductible donations as deductible gift recipients (DGRs).
Ancillary funds are set up for the purpose of providing money, property or benefits to DGRs. There are two types of ancillary funds that fall within a DGR category:
- private ancillary funds
- public ancillary funds.
Ancillary funds can only be registered with the ACNC if they meet the eligibility criteria. In addition, the Australian Taxation Office (ATO) has other specific requirements for ancillary funds – for example, that they can only give to DGRs.
For more information, see our guide on private and public ancillary funds, and refer to the ATO's guidance on private ancillary funds and public ancillary funds.
A Public Benevolent Institution (PBI) is a charity subtype that can be registered with the ACNC.
A PBI works to relieve poverty, sickness, suffering, distress, misfortune, disability or helplessness. Examples of PBIs include some hospitals and hospices, disability support services, aged care services and low rental or subsidised housing for people in need.
A PBI can apply for charity tax concessions and may be eligible for deductible gift recipient (DGR) status with the Australian Taxation Office (ATO).
If you want your charity to be endorsed as a DGR under the PBI category, your charity must first be registered as a PBI with the ACNC, and then satisfy other ATO requirements.
See our factsheet about PBIs and our Commissioner's Interpretation Statement: Public Benevolent Institutions.
It is important to note that many social clubs or associations do not meet the legal meaning of charity as the purpose of social interaction is not generally recognised as a charitable purpose.
However, if your club provides social activities as part of achieving a recognised charitable purpose such as 'advancing education' or 'advancing social or public welfare', it may be eligible to register with the ACNC.
For example, an organisation whose purpose is to provide social interaction for people living with dementia to improve quality of life and community participation may be eligible to be registered as a charity.
Even if your social club is not eligible for charity registration, it may be eligible for tax concessions available to not-for-profits through the Australian Taxation Office (ATO).
Generally, sporting clubs or associations do not meet the legal meaning of charity.
Although these clubs and associations make a valuable contribution to our community, as a matter of law, their purposes are generally not recognised as charitable.
If your club provides sporting activities as part of achieving a recognised charitable purpose, such as 'advancing education' or 'advancing social or public welfare', it may be eligible to register with the ACNC.
For example, an organisation whose purpose is support participation by people living with disability in sport to improve their quality of life may be eligible to register as a charity.
Even if your sporting club is not eligible for charity registration, it may be eligible for tax concessions available to not-for-profits through the Australian Taxation Office (ATO).
Government schools
Organisations that are run by the government are generally not considered to be charitable.
Government schools would likely fall within the definition of ‘government entity’ in the Charities Act 2013 (Cth), and therefore, be excluded from the definition of ‘charity’. Because of this, these institutions are not able to register with the ACNC.
Non-government schools, universities and other education providers
Other education providers may meet the ACNC's registration requirements. Examples of education providers that can register include:
- non-government schools
- universities
- schools operated by religious organisations
- schools for specific training (such as language schools)
- kindergartens and other pre-schools.
When applying to register, education providers may wish to select 'advancing education' as their charity subtype.
Education providers may also select other recognised charity subtypes they may have – for example, 'advancing culture' or 'advancing religion'.
Open and non-discriminatory self-help groups that otherwise meet the legal meaning of charity and our requirements for registration can register as charities with the ACNC.
When applying to register, self-help groups may wish to select 'any other purpose beneficial to the general public that may reasonably be regarded as analogous to, or within the spirit of, any of the other charitable purposes' as their charity subtype.
Self-help groups can also select other recognised charity subtypes they may have – for example, 'advancing health'.