Only one signficant change for NFP organisations came out of the Budget.
FBT concessions for not-for-profit meal entertainment benefits capped
The concessional FBT treatment of meal entertainment benefits to employees of certain not for profit organisations will now be capped at a grossed-up amount of $5,000 per employee per FBT year. This type of benefit currently does not count towards the not for profit capping thresholds of $17,667/$31,177 (depending on the type of employer). The proposed cap of $5,000 will apply from 1 April 2016.
It was also announced in the budget that all use of meal entertainment benefits will become reportable on PAYG payment summaries. It appears that this only relates to salary sacrificed meal entertainment benefits and will not apply to meal entertainment benefits that the not for profit organisation provides separately (such as a Christmas party).