An incorporated association is an organisation incorporated under state or territory law, that is usually not-for-profit. Many charities registered with the ACNC are incorporated associations.
The legal structure you choose for your charity should meet your charity’s needs, and allow for future development. Charities have a range of structures, incorporated or unincorporated, and there may be more than one that works for your charity.
An unincorporated association is one type of organisational structure for a charity. Unlike an incorporated structure, an unincorporated association is not a separate legal entity from its members.
Looking to make a donation to charity? Some donations to charity can be claimed as tax deductions on your individual tax return each year. For a donation to be tax deductible, it must be made to an organisation endorsed as a Deductible Gift Recipient (DGR), and must be a genuine gift – you cannot receive any benefit from the donation.