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Not-for-profit eligibility for supplier discounts

Suppliers of goods or services who offer discounts to not-for-profit community organisations often ask them to provide information to support their claim to the discount. A statement from the ATO is sometimes listed by the suppliers as the type of information useful to prove a claim.

Last updated 30 January 2019

Suppliers of goods or services who offer discounts to not-for-profit (NFP) organisations often ask them for information to support their claim to the discount. Suppliers often ask for a statement from us to prove a claim. The ATO cannot provide a statement confirming an organisation is a NFP.

Organisations self-assess (that is, work out for themselves) that they are NFP. Many NFP organisations also self-assess their income tax status and we cannot provide a statement confirming their status.

However, we do send written notices to organisations we have endorsed with:

You can also confirm an organisation's endorsements for charity tax concessions and DGR on ABN LookupExternal Link.

See also:

Other documents

Indicators of your organisation's NFP status or particular community purposes include its:

  • constitution or governing rules
  • trust deed (if it is a trust)
  • registration or association with other regulatory bodies that require not-for-profit status or the particular community purpose for registration.

This list is provided to help organisations that do not receive endorsement notices. As it is the supplier who is offering the discount, the supplier will ultimately decide how it applies its discount policy.

QC16644