ACNC seeks comments on benevolent institutions

The ACNC is seeking comment about its draft commissioner’s interpretation statement (CIS) on public benevolent institutions (PBIs).

It states that for ACNC purposes, a PBI is a charitable institution with the main purpose of providing benevolent relief to people in need.

The CIS sets out the ACNC’s views on what ‘public’, ‘benevolent’ and ‘institution’ mean.  PBIs, for instance, might provide crisis accommodation to the homeless and disability services or be international development organisations.

The statement covers issues such as:

  • The degree of need beneficiaries must be in
  • Whether organisations can collaborate to provide relief
  • Whether PBIs can operate overseas, and
  • The distinguishing features of an institution

Its appendix sets out a series of practical scenarios illustrating how the ACNC proposes to apply the CIS in practice.

The ATO administers the taxation implications of the PBI charity subtype for Commonwealth purposes.

Comments closed on 1 June.