A public benevolent institution (PBI) is a type of charity that is organised, conducted or promoted for the relief of poverty, sickness, destitution, helplessness, suffering, misfortune, disability or distress.
Examples of PBIs include:
- some disability support services
- some not-for-profit aged care services
- housing bodies that provide low rental or subsidised accommodation to underprivileged persons who can't afford market rent.
Who determines PBI status?
The Australian Charities and Not-for-profits Commission (ACNC) is responsible for determining PBI status. The ACNC registers organisations as charities, including particular types of charities such as PBIs.
The ATO accepts that an organisation is a PBI if it is registered by the ACNC as a PBI.
You can find out about the ACNC's requirements for registration as a PBI at acnc.gov.auExternal Link.