Getting started - Income tax guide for non-profit organisations

Note: This document forms part of our publication Income tax guide for non-profits organisations. To view the full publication, click here.

Introduction

This chapter:

• introduces key ideas and processes about income tax exemption that will be used in later chapters
• outlines income tax issues for non-profit organisations that are taxable
• outlines other tax issues for all non-profit organisations, and
• summarises recent changes in the income tax law relating to non-profit organisations.

Last Modified: Tuesday, 20 March 2007