UM acknowleges that the College of Universal Medicine is a charity on his web page here.
However as quoted on the Australia taxation office website here is what they have to say.
If your organisation is a religious organisation it might also be a charity. Refer to Is your organisation a charity? for more information.
If a religious institution is also a charity, it must meet the special requirements for charities to be income tax exempt. See Endorsement as an income tax exempt charity.
The vast majority of religious institutions are charities. An example of a religious institution that is not a charity could be a closed group that is conducted only for the benefit of its members and not for the public.
A scriptural college was established for descendants of Northern Ireland Protestants who had settled in New South Wales before 1880.
The college would not be a charity because it was not established for the public benefit. Those to benefit were selected on the basis of relationship to particular people.
A group of 13 families formed an association 80 years ago. It solely owns and runs a shrine. Use of the shrine is limited to members of the families.
The association is not a charity because it is not for the public benefit.
From 1 July 2004 the law has been clarified to ensure that closed or contemplative religious orders that regularly undertake prayerful intervention at the request of members of the public are accepted as providing a public benefit. Provided the religious order's purposes are charitable such entities are likely to be charities. See 'Legislative extension to the meaning of charity' in Is your organisation a charity? for more information.