A Public Benevolent Institution (PBI) is one of the charity subtypes 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 Public Benevolent Institution 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 Public Benevolent Institution with the ACNC and satisfy other requirements of the ATO.