According to the ATO, a charity is an institution or fund established for a charitable purpose. Charitable funds mainly manage trust property, or hold trust property to make distributions to other entities or people. If the trustee mainly carries on activities that are charitable, the fund will be treated as a charitable institution and not as a charitable fund.

• the relief of poverty or sickness or the needs of the aged
• the advancement of religion
• the advancement of education
• the provision of child care services on a non-profit basis
• other purposes beneficial to the community.

• to be a charity,  you must be not-for-profit
• have a charitable purpose
• be for the public benefit benefit (other than where the charitable purpose is the relief of poverty).
• You can …