Charities registered with multiple subtypes generated the most revenue, at nearly $50 billion. This was closely followed by charities registered with the subtype of advancing education at $47.7 billion.
As nearly 20% of charities are in the education and research sector, and the advancing education subtype comprises many of Australia’s largest higher education institutions and non-government schools, the high level of revenue was expected.
Figure 29: Revenue sources by subtype ($ million)
Note: Revenue data for charities that report as a group was excluded from this data as they do not have a subtype
Size | Government (including grants) | Donations and bequests | Goods or services | Investments | Other revenue | Total revenue |
HEA | 187 | 181 | 1,555 | 91 | 203 | 2,218 |
EDU | 22,558 | 843 | 17,876 | 852 | 5,595 | 47,724 |
SPW | 200 | 102 | 320 | 64 | 73 | 759 |
REL | 1,022 | 1,206 | 959 | 326 | 509 | 4,022 |
CUL | 341 | 137 | 527 | 29 | 92 | 1,126 |
REC | 3 | 1 | 2 | 0.1 | 0.1 | 6 |
PHR | 10 | 29 | 1 | 1 | 2 | 43 |
SEC | 8 | 6 | 17 | 4 | 9 | 43 |
ANI | 13 | 174 | 131 | 9 | 23 | 349 |
ENV | 195 | 148 | 112 | 15 | 61 | 531 |
OTH | 367 | 945 | 2,669 | 500 | 756 | 5,237 |
POL | 5 | 14 | 5 | 2 | 1 | 26 |
PBI | 10,075 | 829 | 4,232 | 312 | 831 | 16,278 |
HPC | 820 | 266 | 317 | 54 | 103 | 1,560 |
MULT | 27,179 | 3,410 | 14,747 | 937 | 3,407 | 49,681 |
NST | 1,188 | 935 | 1,525 | 534 | 319 | 4,502 |
Summary by subtype
The following breakdown provides the revenue sources for each charity subtype category.
The significant differences found across charity subtypes emphasises the diversity of charity operations across the sector. It also reflects to some degree which subtypes charities choose to be registered with and whether they choose a single subtype, multiple subtypes, or no subtype.
Some charity subtypes are typically in receipt of more government funds than others, and some rely more heavily on donations and bequests for revenue.
Overall, charities registered with a subtype of promoting or protecting human rights (PHR) were most reliant on donations and bequests to generate revenue, and Public Benevolent Institutions (PBI), which often deliver essential services via agreements with government, were most reliant on revenue from government.
Advancing Health (HEA)
Charities with a single subtype of advancing health (671 in total) can include hospitals, and community and mental health services, some aged care services, medical research institutions, and support groups for people with specific illnesses or diseases - many of which are large charities providing direct services.
Charities advancing health generate 70% of revenue by providing goods and services, the highest across all charity subtypes. This figure increased to 90% when isolated to the extra large charities registered as advancing health. Within this subtype, very large charities received the most revenue from government (22%), but this percentage dropped to nearly zero for extra large charities.
Investments were a significant source of revenue for charities at the smaller end of the size scale.
Figure 30: Revenue sources of charities with single subtype HEA by charity size (%)
Note: The subtype average for each revenue source was calculated as the revenue for that source divided by the total revenue for the subtype.
Size | Government (including grants) | Donations and bequests | Goods or services | Investments | Other revenue |
Extra small | 6.2 | 25.5 | 17.4 | 34.6 | 16.3 |
Small | 10.0 | 25.2 | 15.6 | 32.7 | 16.6 |
Medium | 7.7 | 26.7 | 27.8 | 27.1 | 10.7 |
Large | 18.4 | 25.0 | 31.8 | 16.0 | 8.8 |
Very large | 22.0 | 17.0 | 44.0 | 5.4 | 11.7 |
Extra large | 0.3 | 0.0 | 91.8 | 0.1 | 7.9 |
Subtype average | 8.4 | 8.2 | 70.1 | 4.1 | 9.2 |
Advancing education (EDU)
Charities with a single subtype of advancing education (6,256 in total) can include universities, schools, kindergartens, and industry training organisations.
Nearly half of all charities registered as advancing education received revenue from government. With many large universities and schools making up this subtype, revenue from government is consistently high.
The nature of the many charities that comprise this subtype means that there is less reliance on revenue from donations and bequests – in fact, the least of all subtypes.
Figure 31: Revenue sources of charities with single subtype EDU by charity size (%)
Note: The subtype average for each revenue source was calculated as the revenue for that source divided by the total revenue for the subtype.
Size | Government (including grants) | Donations and bequests | Goods or services | Investments | Other revenue |
Extra small | 6.3 | 26.2 | 33.2 | 13.3 | 20.9 |
Small | 13.6 | 19.0 | 43.0 | 8.6 | 15.8 |
Medium | 39.8 | 11.2 | 37.1 | 5.2 | 6.8 |
Large | 47.7 | 5.3 | 37.4 | 2.8 | 6.6 |
Very large | 35.5 | 1.8 | 55.8 | 1.5 | 5.4 |
Extra large | 52.2 | 1.0 | 30.3 | 1.6 | 14.9 |
Subtype average | 47.3 | 1.8 | 37.5 | 1.8 | 11.7 |
Advancing social or public welfare (SPW)
Charities with a single subtype of advancing social and public welfare (1,415 in total) can include a diverse range of charities such as support groups for people living with disabilities, residential aged care facilities, some housing services, and some ethnic community services.
Overall, providing goods and services accounted for 42% of revenue for charities with this subtype. Our analysis found that the proportion of revenue from goods and services increased with the size of a charity.
Figure 32: Revenue sources of charities with single subtype SPW by charity size (%)
Note: The subtype average for each revenue source was calculated as the revenue for that source divided by the total revenue for the subtype.
Size | Government (including grants) | Donations and bequests | Goods or services | Investments | Other revenue |
Extra small | 9.2 | 34.7 | 19.2 | 17.9 | 18.9 |
Small | 19.4 | 23.5 | 25.3 | 12.6 | 19.1 |
Medium | 29.3 | 18.3 | 34.4 | 10.8 | 7.2 |
Large | 22.9 | 21.2 | 38.6 | 11.4 | 6.0 |
Very large | 30.8 | 0.0 | 52.9 | 3.1 | 13.2 |
Extra large | - | - | - | - | - |
Subtype average | 26.3 | 13.5 | 42.1 | 8.5 | 9.7 |
Advancing religion (REL)
Charities with a single subtype of advancing religion (5,320 in total) were predominantly religious congregations.
Smaller charities with a single subtype of advancing religion were more reliant on receiving donations and bequests from the community for revenue. Government funds made up negligible amounts for smaller charities.
However, this trend changed for the largest charities registered with advancing religion. Larger charities included denominational bodies that represent non-government schools and receive government grants that are subsequently distributed to individual schools.
Figure 33: Revenue sources of charities with single subtype REL by charity size (%)
Note: The subtype average for each revenue source was calculated as the revenue for that source divided by the total revenue for the subtype.
Size | Government (including grants) | Donations and bequests | Goods or services | Investments | Other revenue |
Extra small | 1.5 | 66.3 | 10.7 | 6.9 | 14.7 |
Small | 2.1 | 68.9 | 11.2 | 4.5 | 13.3 |
Medium | 2.5 | 65.2 | 15.2 | 4.3 | 12.8 |
Large | 7.9 | 45.3 | 23.4 | 7.9 | 15.5 |
Very large | 13.0 | 28.1 | 21.3 | 14.2 | 23.4 |
Extra large | 59.0 | 0.1 | 31.7 | 6.1 | 3.1 |
Subtype average | 25.4 | 30.0 | 23.8 | 8.1 | 12.7 |
Advancing culture (CUL)
Charities with a single subtype of advancing culture (1,208 in total) can include theatre groups, orchestras, music festivals, community radio stations, historical societies, some museums and charities that promote Australian Indigenous or ethnic specific culture and customs.
Charities of all sizes were most reliant on revenue from providing goods and services.
Donations and bequests were relatively consistent across all sizes. However, there was a slight decrease as charities’ sizes increased.
Figure 34: Revenue sources of charities with single subtype CUL by charity size (%)
Note: The subtype average for each revenue source was calculated as the revenue for that source divided by the total revenue for the subtype.
Size | Government (including grants) | Donations and bequests | Goods or services | Investments | Other revenue |
Extra small | 13.0 | 19.8 | 39.5 | 7.1 | 20.6 |
Small | 22.6 | 18.6 | 36.2 | 7.8 | 14.8 |
Medium | 35.6 | 17.2 | 35.6 | 4.6 | 7.0 |
Large | 32.2 | 14.1 | 41.1 | 3.6 | 9.1 |
Very large | 28.6 | 9.1 | 54.4 | 0.9 | 7.0 |
Extra large | - | - | - | - | - |
Subtype average | 30.3 | 12.2 | 46.8 | 2.6 | 8.2 |
Promoting reconciliation, mutual respect and tolerance between groups of individuals that are in Australia (REC)
Charities with a single subtype of promoting reconciliation, mutual respect and tolerance between groups of individuals that are in Australia (47 in total) focus on eliminating discrimination and promoting equality. There were only small and medium sized charities registered with a single subtype REC. The medium sized charities with this subtype were reliant on government for a significant proportion of revenue.
At the smallest end of the scale, charities with this subtype relied on donations and bequests for approximately half of their revenue. Goods and services increased as a revenue source as size increased, suggesting charities devoted more resources to expanded operations as they grew.
Figure 35: Revenue sources of charities with single subtype REC by charity size (%)
Note: The subtype average for each revenue source was calculated as the revenue for that source divided by the total revenue for the subtype. Due to the low number of charities registered with this subtype, the average revenue sources (%) have been skewed by outliers.
Size | Government (including grants) | Donations and bequests | Goods or services | Investments | Other revenue |
Extra small | 25.2 | 49.3 | 14.5 | 0.5 | 10.5 |
Small | 20.1 | 36.0 | 21.2 | 4.4 | 18.3 |
Medium | 58.2 | 7.5 | 30.3 | 0.3 | 3.7 |
Large | - | - | - | - | - |
Very large | - | - | - | - | - |
Extra large | - | - | - | - | - |
Subtype average | 46.5 | 16.9 | 27.2 | 1.4 | 8.0 |
Promoting or protecting human rights (PHR)
Charities with the single subtype of promoting or protecting human rights were primarily human rights advocacy groups (36 in total). This group was the most reliant on donations and bequests (68%) for revenue compared to other subtype groups. Charities with this subtype reported the least revenue from providing goods or services. This reflects the primary focus of these groups on the provision of low cost or free advocacy services rather than fee-for-service activities.
Figure 36: Revenue sources of charities with single subtype PHR by charity size (%)
Note: The subtype average for each revenue source was calculated as the revenue for that source divided by the total revenue for the subtype.
Size | Government (including grants) | Donations and bequests | Goods or services | Investments | Other revenue |
Extra small | 30.8 | 39.3 | 11.1 | 0.8 | 18.0 |
Small | 28.9 | 14.4 | 14.7 | 6.0 | 36.1 |
Medium | 35.3 | 2.8 | 23.2 | 25.9 | 13.0 |
Large | 59.9 | 26.9 | 1.2 | 1.4 | 10.5 |
Very large | 0.0 | 99.0 | 0.0 | 0.1 | 0.9 |
Extra large | - | - | - | - | - |
Subtype average | 22.8 | 68.0 | 1.8 | 1.9 | 5.5 |
Advancing the security or safety of Australia or the Australian public (SEC)
Charities with the single subtype of advancing the security or safety of Australia or the Australian public (143 in total) were dominated by charities that look after the welfare of the armed forces, including the dependants of injured or deceased veterans. Other types of charities that may fall into this group include Neighbourhood Watch charities and some surf-lifesaving charities.
There were no very large or extra large charities registered with this single subtype. The largest charities received more revenue from provision of goods and services than the smaller charities. The smallest charities with this subtype relied on government, and donations and bequests for most of their revenue.
Figure 37: Revenue sources of charities with single subtype SEC by charity size (%)
Note: The subtype average for each revenue source was calculated as the revenue for that source divided by the total revenue for the subtype. Due to the low number of charities registered with this subtype, the average revenue sources (%) have been skewed by outliers.
Size | Government (including grants) | Donations and bequests | Goods or services | Investments | Other revenue |
Extra small | 32.9 | 24.5 | 18.3 | 4.7 | 19.6 |
Small | 26.8 | 10.0 | 24.4 | 16.5 | 22.3 |
Medium | 31.3 | 18.9 | 29.4 | 6.9 | 13.5 |
Large | 15.4 | 12.7 | 43.0 | 7.8 | 21.2 |
Very large | - | - | - | - | - |
Extra large | - | - | - | - | - |
Subtype average | 18.5 | 13.5 | 39.4 | 8.2 | 20.4 |
Preventing or relieving the suffering of animals (ANI)
Charities with a single subtype of preventing or relieving the suffering of animals (473 in total) such as animal refuges and shelters reported negligible revenue from government.
The average government revenue for this subtype group (3.6%) was the lowest of all subtype groups.
Overwhelmingly, charities with this subtype relied on donations and bequests as well as providing goods and services for revenue. These two sources accounted for nearly 90% of revenue in total.
This pattern was relatively consistent across charities of all sizes.
Figure 38: Revenue sources of charities with single subtype ANI by charity size (%)
Note: The subtype average for each revenue source was calculated as the revenue for that source divided by the total revenue for the subtype.
Size | Government (including grants) | Donations and bequests | Goods or services | Investments | Other revenue |
Extra small | 3.6 | 52.2 | 26.0 | 6.5 | 11.8 |
Small | 1.9 | 45.7 | 33.8 | 5.9 | 12.8 |
Medium | 2.6 | 52.1 | 34.0 | 5.3 | 6.0 |
Large | 4.7 | 45.8 | 39.4 | 2.4 | 7.8 |
Very large | 3.5 | 51.0 | 37.7 | 2.2 | 5.6 |
Extra large | - | - | - | - | - |
Subtype average | 3.6 | 49.8 | 37.5 | 2.7 | 6.5 |
Advancing the natural environment (ENV)
Charities with the single subtype advancing the natural environment (597 in total) focus on the preservation of flora and fauna or environmental conservation and may include land care groups, wildlife protection groups, trusts established to preserve or restore the natural environment and waste minimisation charities.
Government was the greatest source of revenue for charities with the single subtype of advancing the natural environment. Donations and bequests also provided a significant amount of revenue, as did providing goods and services. Charities with this subtype had a relatively even spread of revenue across sources.
Figure 39: Revenue sources of charities with single subtype ENV by charity size (%)
Note: The subtype average for each revenue source was calculated as the revenue for that source divided by the total revenue for the subtype.
Size | Government (including grants) | Donations and bequests | Goods or services | Investments | Other revenue |
Extra small | 28.7 | 31.2 | 16.3 | 8.7 | 15.2 |
Small | 37.7 | 23.0 | 25.9 | 4.9 | 8.5 |
Medium | 36.4 | 19.2 | 30.4 | 3.0 | 11.0 |
Large | 39.3 | 26.6 | 23.0 | 4.2 | 6.9 |
Very large | 34.0 | 31.5 | 16.9 | 0.9 | 16.6 |
Extra large | - | - | - | - | - |
Subtype average | 36.7 | 27.9 | 21.2 | 2.7 | 11.5 |
Any other purpose beneficial to the public, analogous to, or within the spirit of, any of the purposes above (OTH)
Many of the charities with the single subtype of any other purpose beneficial to the public (3,434 in total) are charitable trusts.
This subtype group comprises charities that have a charitable purpose that does not fit within any of the other established subtypes. Over half of the revenue generated for charities with this subtype was from the provision of goods and services.
Revenue from investments decreased as charity size increased - the smallest charities reported 55% of revenue from investments and the extra large charities reported 1.5%.
Figure 40: Revenue sources of charities with single subtype OTH by charity size (%)
Note: The subtype average for each revenue source was calculated as the revenue for that source divided by the total revenue for the subtype.
Size | Government (including grants) | Donations and bequests | Goods or services | Investments | Other revenue |
Extra small | 5.1 | 14.8 | 8.7 | 55.1 | 16.3 |
Small | 8.7 | 22.8 | 12.6 | 45.9 | 10.0 |
Medium | 12.0 | 30.2 | 20.5 | 27.5 | 9.8 |
Large | 9.1 | 33.8 | 26.7 | 21.5 | 8.9 |
Very large | 9.8 | 31.7 | 44.4 | 7.7 | 6.4 |
Extra large | 3.5 | 0.0 | 71.7 | 1.5 | 23.3 |
Subtype average | 7.0 | 18.0 | 51.0 | 9.6 | 14.4 |
Promoting or opposing change to a matter of law, policy or practice in relation to any of the purposes above (POL)
Charities with the single subtype promoting or opposing change to a matter of law, policy or practice (24 in total) can include research institutes that publish papers outlining positions on public policy.
Interestingly, the dominant revenue source for charities with this subtype differed for each charity size group. The absence of a pattern may be explained by the small number of charities registered with only this subtype.
Figure 41: Revenue sources of charities with single subtype POL by charity size (%)
Note: The subtype average for each revenue source was calculated as the revenue for that source divided by the total revenue for the subtype.
Size | Government (including grants) | Donations and bequests | Goods or services | Investments | Other revenue |
Extra small | 13.6 | 15.1 | 43.6 | 18.3 | 9.4 |
Small | 100.0 | 0.0 | 0.0 | 0.0 | 0.0 |
Medium | 28.3 | 2.4 | 11.7 | 55.3 | 2.2 |
Large | 15.6 | 62.1 | 18.8 | 1.5 | 2.0 |
Very large | - | - | - | - | - |
Extra large | - | - | - | - | - |
Subtype average | 18.2 | 54.5 | 17.9 | 7.5 | 2.0 |
Public Benevolent Institution (PBI)
Charities with the single subtype public benevolent institution (3,146 in total) have a sole purpose of benevolent relief, and that relief is provided to people in need, including those working for the relief of poverty or distress. Examples include some hospitals and hospices, disability support services and some aged care providers.
PBIs with only one subtype were, of all the single subtype groups, most reliant on government for revenue. This may be explained by the greater availability of government funding for the work of PBIs. Overall, 5% of revenue came from donations and bequests, but this is heavily skewed by larger charities; small and extra small PBIs were far more reliant on donations and bequests for revenue.
Figure 42: Revenue sources of charities with single subtype PBI by charity size (%)
Note: The subtype average for each revenue source was calculated as the revenue for that source divided by the total revenue for the subtype.
Size | Government (including grants) | Donations and bequests | Goods or services | Investments | Other revenue |
Extra small | 16.0 | 42.1 | 17.9 | 8.2 | 15.9 |
Small | 26.1 | 29.2 | 24.9 | 4.2 | 15.6 |
Medium | 43.7 | 17.2 | 25.6 | 3.3 | 10.2 |
Large | 63.0 | 5.7 | 23.8 | 1.8 | 5.8 |
Very large | 62.8 | 5.6 | 24.2 | 2.2 | 5.2 |
Extra large | 61.7 | 2.6 | 30.5 | 1.3 | 3.9 |
Subtype average | 61.9 | 5.1 | 26.0 | 1.9 | 5.1 |
Health Promotion Charity (HPC)
Charities with the single subtype health promotion charity (455 in total) have a principal activity to promote the ‘prevention or the control of diseases in human beings’. The focus of a health promotion charity may be narrower than that of a charity with ‘the purpose of advancing health’, as HPCs are required to promote the prevention or control of disease(s), not just to improve general health. Examples may include charities that research treatments for diseases or methods of disease prevention, or that work to raise awareness of diseases.
Revenue from donations and bequests diminished as charity size increased for HPCs. The data suggests that dominant revenue streams shift from donations and bequests to government as charity size increases.
Providing goods and services remained relatively consistent across all charity sizes.
Figure 43: Revenue sources of charities with single subtype HPC by charity size (%)
Note: The subtype average for each revenue source was calculated as the revenue for that source divided by the total revenue for the subtype.
Size | Government (including grants) | Donations and bequests | Goods or services | Investments | Other revenue |
Extra small | 7.3 | 39.0 | 28.4 | 5.1 | 20.2 |
Small | 15.8 | 44.5 | 20.7 | 3.5 | 15.6 |
Medium | 27.7 | 24.2 | 29.7 | 3.3 | 15.1 |
Large | 41.3 | 17.6 | 29.3 | 3.5 | 8.3 |
Very large | 57.5 | 17.3 | 16.3 | 3.0 | 5.9 |
Extra large | 46.5 | 7.0 | 33.1 | 8.9 | 4.5 |
Subtype average | 52.6 | 17.1 | 20.3 | 3.5 | 6.6 |
Charities with more than one registered subtype (MULT)
A significant number of registered charities have more than one subtype (11,109 in total). It is difficult to interpret the patterns in the revenue sources of this group as charities registered with more than one subtype have varied purposes.
Overall, more than half of total revenue for charities with more than one subtype was reported to come from government. Smaller charities reported greater revenue from donations and bequests than their larger counterparts. Revenue from providing goods and services was relatively consistent across all sizes.
Figure 44: Revenue sources of charities with more than one registered subtype (MULTI) by charity size (%)
Note: The subtype average for each revenue source was calculated as the revenue for that source divided by the total revenue for the subtype.
Size | Government (including grants) | Donations and bequests | Goods or services | Investments | Other revenue |
Extra small | 10.5 | 47.8 | 20.6 | 6.1 | 14.9 |
Small | 17.5 | 37.1 | 26.1 | 6.4 | 12.9 |
Medium | 35.3 | 24.5 | 25.0 | 5.3 | 9.9 |
Large | 55.3 | 9.9 | 25.4 | 2.5 | 6.8 |
Very large | 54.3 | 7.1 | 30.2 | 1.8 | 6.5 |
Extra large | 56.6 | 3.4 | 31.7 | 1.3 | 7.0 |
Subtype average | 54.7 | 6.9 | 29.7 | 1.9 | 6.9 |
Charities with no registered subtype (NST)
Charities with no registered subtype (5,554 in total) are predominantly philanthropic trusts. This group of charities received most of their revenue through investments.
For extra large charities in this group, investments accounted for little revenue, with government funds providing over half of total revenue.
Figure 45: Revenue sources of charities with no registered subtype (NST) by charity size (%)
Note: The subtype average for each revenue source was calculated as the revenue for that source divided by the total revenue for the subtype.
Size | Government (including grants) | Donations and bequests | Goods or services | Investments | Other revenue |
Extra small | 8.8 | 31.4 | 24.0 | 18.2 | 17.7 |
Small | 13.4 | 28.5 | 22.7 | 16.7 | 18.7 |
Medium | 23.8 | 20.3 | 28.1 | 16.3 | 11.5 |
Large | 24.9 | 22.7 | 30.0 | 14.2 | 8.1 |
Very large | 21.7 | 24.8 | 35.1 | 12.4 | 6.0 |
Extra large | 51.9 | 0.7 | 45.4 | 0.5 | 1.5 |
Subtype average | 26.4 | 20.8 | 33.9 | 11.9 | 7.1 |