Deductible gift recipient series: public benevolent institutions

A public benevolent institution (PBI) is a type of charity registered with the Australian Charities and Not-for-profits Commission (ACNC) which is organised, conducted or promoted for the relief of poverty, sickness, destitution, helplessness, suffering, misfortune, disability or distress. A PBI is also eligible for endorsement by the Australian Taxation Office (ATO) as a deductible gift recipient (DGR). A DGR is an entity endorsed to receive tax deductible gifts.