A health promotion charity (HPC) is one of the categories or ‘subtypes’ of charity that can be registered with the Australian Charities and Not-for-profits Commission (ACNC). Health promotion charities can apply for charity tax concessions and may be eligible for deductible gift recipient (DGR) status with the Australian Tax Office (ATO).
The specific legal meaning of health promotion charity is a charitable 'institution whose principal activity is to promote the prevention or the control of diseases in human beings'. The description of a health promotion charity may be narrower than the description of a charity with ‘the purpose of advancing health’, as it sets out requirements of promoting the prevention or control of disease(s), not just an improvement to general health.
Your charity may be a health promotion charity if:
- it fits the legal meaning of a charity and is entitled to be registered as a charity
- it is an institution
- it promotes the prevention or the control of disease in human beings (or does both), and
- its promotion activity is its principal activity.
If you want your charity to be a DGR under the health promotion charity category, your charity must first be registered as a health promotion charity with the ACNC and satisfy other requirements of the ATO.