Public Benevolent Institutions (PBIs)

We aim to deliver Just, Redemptive Outcomes®

A PBI is one type of Deductible Gift Recipient (DGR)

The ATO defines a Public Benevolent Institution(PBI) as a non-profit institution organised for the predominant purpose of the direct relief of poverty, sickness, suffering, distress, misfortune, disability or helplessness.

Key markers of a PBI are that:

  • it is an “institution
  • it is carried on for the public benefit not for the benefit of a small sub-group of the public
  • The condition or misfortune relieved by a PBI must be such poverty, sickness, suffering, distress, misfortune, disability or helplessness as arouses pity or compassion in the community.

Our lawyers regularly advise PBI on issues such as:

  • Establishment and formation
  • Qualification for initial endorsement
  • Tax Endorsement Risk Reviews (Are you dominantly “benevolent”? Are you still entitled to your PBI endorsement? If you are not the ATO has the power to revoke it and to do so retrospectively.) PBI tax endorsement is a key asset that is worthy of investment to protect.
  • Preparing for and responding to ATO reviews and audits
  • Governance
  • Constitutions, Rules and By-laws (review, modernisation, amendment)
  • Reporting
  • Receipting

We can help. Contact us to make an appointment (face to face or via teleconference) with one of our Charity & Not for Profit sector specialist lawyers.

Have a query about Public Benevolent Institutions (PBIs)? Contact one of our Business Development Officers today …

Business Development Team

We now have a dedicated team of Business Development Team to assist you in engaging with us. Our Business Development Team will assist you with:

  • understanding what your need is and what your time frames are
  • identifying the best lawyer on our team for you and your need
  • explaining what it will cost
  • explaining what you need to do next and what initial information you will need to have for us
  • getting your initial appointment locked in
  • hearing your feedback so that we can always be improving our services