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ED0238: Charities and donee organisations

This statement outlines the tax treatment and obligations that apply to charities and donee organisations and how the Commissioner will apply the relevant legislation. 

The statement is in two parts that together make up Operational Statement OS 22/XX – Charities and donee organisations.  The two parts are:

Part 1:  Charities (ED0238a), and
Part 2:  Donee organisations (ED0238b).  

Comment deadline: 28 February 2022