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24 Jul 12 New version of the Income tax guide for non-profit organisations

The ATO advises that it has recently released a new version of its Income tax guide for non-profit organisations (NAT 7967). This version replaces Income tax guide for non-profit organisations (NAT 7967-03.2007).

The guide includes detailed information about the types of entities that can work out for themselves what their income tax status is. This includes the steps to follow to work out whether an organisation is exempt from income tax. The entitlements and responsibilities of being income tax exempt are also discussed.

The new version of the guide does not discuss the requirements for organisations that must be endorsed to access income tax exemption. These organisations are charities and income tax exempt funds.

 


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