A charity is an institution or fund established and operated for altruistic purposes that the law regards as charitable.
- most religious institutions
- aged persons homes
- homeless hostels
- organisations relieving the special needs of people with disabilities
- societies that promote the fine arts.
A charity must be an entity. The Australian Taxation Office (ATO) defines a charitable entity as a corporation, unincorporated association, trust or partnership. A part of an entity, like a branch, division or account, is not treated as a charity.
On this site
Characteristics of a charity – Australian Taxation Office (ATO)
Australian Taxation Office (ATO)