top of page

brisbane • sydney • melbourne

newspaper_k72w.png

A collection of updates, articles and papers written by The Little CFO & The Little CFO Legal

What is a Charitable Institution?

In our last Charity Subtypes post, we noted that there are special requirements for a charity to be considered an ‘institution’. Today we look closer at what organisations can be considered an institution for the purposes of Public Benevolent Institutions and Health Promotion Charities.


🔶 What is an institution? 🔶


1️⃣ An institution is an establishment, organisation or association, that exists to promote some object, especially objects of public utility, or religious, charitable or educational objects.


2️⃣ To be an institution the charity must not be merely a fund.


ℹ️It must do more than just distribute funds to other organisations or individuals, or simply make the property available for others (as a fund may do).


ℹ️It must have its own activities, engage others to undertake activities on its behalf or be part of a relationship of collaboration (such as being part of a structure of organisations) that is organised and conducted for or promotes benevolent relief.


3️⃣ The charity may need to have a separately identifiable structure to be an institution, but it does not need to have a particular legal structure to fit the definition.


ℹ️However, its size and permanence are also relevant to whether the charity is an institution. If you need legal advice about a charity or not-for-profit, get in touch with us for a free 15-minute consultation: legal@littlecfo.com

Comments


Disclaimer​: Information on this website is of a general nature and is not to be relied upon as legal, financial, accounting, or other professional advice as the information provided does not consider your objectives, financial situation or needs. You should seek legal, financial, accounting, and such other professional advice as necessary or appropriate before making any financial, legal, or other decision. The Little CFO, The Little CFO Legal, their owners, affiliates, and the authors of the content & copy accept no responsibility, or any form of liability, arising from any reliance upon, reproduction or use of any information on this website, including where same is then shared in another format.

 

Should you require advice please connect with us so that we may provide advice tailored to suit your specific circumstances.

bottom of page