Health Promotion Charities

A health promotion charity (HPC) is a charitable institution whose principal activity is promoting the prevention or control of diseases in human beings.

The characteristics of a health promotion charity are:

  • its principal activity is promoting the prevention or control of diseases in human beings, and
  • it is a charity which is a charitable institution.

Health promotion charities must be endorsed by the Tax Office to access the following tax concessions:

  • income tax exemption
  • goods and services tax (GST) charity concessions, and
  • fringe benefits tax (FBT) exemption.

As a result of accessing the FBT Exemption, employees of HPC Organisations are eligible to Salary Packaging up to $15,899.93 of tax free benefits per FBT year.

Please click the following link to view a salary packaging worked example for HPC Employees.