Public Benevolent Institution definition confirmed by the
Federal Court
A recent case, The Hunger Project Australia v FC of T [2013] FCA
693, decided in the Australian Federal Court on 19 July 2013 has
provided another loss to the Commissioner in the charity space,
this time the loss relates to the definition of a Public Benevolent
Institution (PBI). The case removed the requirement of 'direct
relief' which has been the foundation for substantial denials
of PBI endorsement from the ATO.
The case involved The Hunger Project Australia ("the
Project") - a participant in a global collaboration of
organisations whose principal aim is the relief of hunger. The
Project's predominant activity is fundraising. Funds raised are
paid to other organisations who undertake the direct hunger relief
activities across the globe. The Project does not itself
participate directly in any charitable activities of substance. The
organisation applied for endorsement as a PBI from the
