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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.