Document ID: chunk:federal_register_of_legislation:F2025L00184:reg:9
Version: federal_register_of_legislation:F2025L00184
Segment Type: reg
Provision Reference: reg 9
Character Range: 6411–7371

9  Purposes and objects of a community charity
 (1) A community charity that is a *community charity trust must be:
 (a) established and maintained under a will or instrument of trust as a charity; and
 (b) a *registered charity; and
 (c) established and maintained in accordance with item 13.1.1 of the table in subsection 30‑105(1), and section 30-110, of the ITAA 1997.
 (2) A community charity that is a *community charity corporation must be:
 (a) operated as a charity; and
 (b) a *registered charity; and
 (c) operated in accordance with item 13.1.2 of the table in subsection 30‑105(1), and section 30-110, of the ITAA 1997.
 (3) A community charity's governing rules must:
 (a) include objects that clearly set out the purposes of the charity; and
 (b) require that, on the charity winding up or ceasing to be a community charity, all of its net assets must be provided to a *deductible gift recipient in accordance with the purposes of the charity.