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Taxation Administration (Community Charity) Guidelines 2025
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Department of the Treasury
This item is authorised by the following title:
Taxation Administration Act 1953
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F2025L00184
24 February 2025
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Part 1—Preliminary
1 Name
2 Commencement
3 Authority
4 Interpretation
5 Definitions
6 Penalties
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Part 2—Rules for establishing and maintaining community charities as deductible gift recipients
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Division 1—General
7 Object of this Part
8 General principles
Division 2—Establishing a community charity
9 Purposes and objects of a community charity
10 Operated only in Australia
11 Trustees and corporate directors
12 Liability of trustee or corporate director
Division 3—Operation of a community charity
13 Minimum annual distribution
14 Valuations
15 Keeping accounts
16 Financial reports
17 Audits
18 Investment strategy
19 Investment limitations
20 Uncommercial transactions and benefits to founders and donors
21 Fees and expenses
22 Receipts for donations
23 Compliance with all relevant laws
Division 4—Winding up, or ceasing to be, a community charity
24 Winding up, or ceasing to be, a community charity
25 Portability
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