Topic resources
Income Tax for NGO/NPO and Exempt Organizations
Browse the guidance and official references below for Income Tax for NGO/NPO and Exempt Organizations. The linked articles explain their coverage and any conditions that need checking for your case.
Available articles
Official references
- ASB — NFRS for SMEs carve-out notice, 2081/03/27
- ASB — NPO definition notice, 2076/08/24
- ASB NAS for NPOs 2018
- ASB Notices
- IRD — Income Tax Act 2058, consolidated through Finance Act 2082
- IRD — Finance Act 2083, Gazette publication 2083/03/30
- Social Welfare Council
- ICAN — Ratification of NPO and SME reporting carve-outs, 2081/05/05
- ICAN — Model financial statements under NAS for NPOs
- ICAN — Official NPO model financial-statement folder
- ICAN — NPO model financial-statement workbook, May 2025
Check the source and period
Select the fiscal-year edition that applies to your transaction. Keep earlier editions for historical work.
Keep the relevant Act, rules, annual amendments and authority notices together. The layout update date is not a new legal review date.
Latest update
- 13 October 2026
Editor: C.M. & Associates
Reviewed the resource directory, its article mapping and source-period guidance. Clarified source labels and public wording where needed. Earlier source-check dates and any stated limitations remain applicable.