What are Non-Profit Organisations?

A nonprofit organization (NPO) (also known as a non-business entity) is an organization with the purpose of which is something other than making a profit. Designation as a nonprofit does not mean that the organization does not intend to make a profit, but rather that the organization has no 'owners' and that the funds realized in the operation of the organization will not be used to benefit any owners. The extent to which an NPO can generate surplus revenues may be constrained or use of surplus revenues may be restricted.

Charitable institutions and trusts of a public character, which are exempt from tax under section 88 of the Inland Revenue Ordinance, are Nonprofit organizations.

As it is difficult to define whether an organization is a nonprofit organization (NPO) or not, HKNGO shows "Non-Profit Organisation tag" only if the organization is a charitable institution, which is exempt from tax under section 88 of the Inland Revenue Ordinance.

How to find Non-Profit Organisations in HKNGO?

Demonstration animation on finding Non-Profit Organisations in HKNGO

Comparison between Non-governmental Organisations and Charitable Institutions

	NGOs	Charitable Institutions
Purposes of organization establishment is according to law	False	True
Benefit to the Hong Kong community only	False	False
Donations qualify for a tax deduction	False	True
Can make a profit and generate revenues	True	True
Can distribute its surplus income to the organization's shareholders as profit or dividends	Uncertain	Uncertain

What are Non-Profit Organisations?