This worksheet will help you work out whether your organisation is still entitled to endorsement as a deductible gift recipient (DGR).
Endorsed DGRs must tell the Tax Office if they stop being entitled to endorsement. Things that can affect your organisation’s entitlement are: changes to purpose and operations, the ‘in Australia’ requirement, and the gift or deductible contribution receipts the organisation issues. You should self-review each year and whenever there is a major change in your structure or operations.
Do not write on the original worksheet – keep it as a template so you can make copies whenever you carry out a self-review.
Who should use this worksheet?
Use this worksheet if your organisation as a whole has been endorsed as a DGR.
Do not use this worksheet if your organisation has been endorsed as a DGR for the operation of a fund, authority or institution that it owns or includes. These organisations should use Worksheet 2. For example, a school that has been endorsed for the operation of a school building fund will use Worksheet 2.
The Tax Office notice that states that your organisation is endorsed as a DGR.
Your organisation’s governing or constituent documents, and information about your activities and finances.
Your records kept as per the record keeping requirements.
Worksheet 1
1. Full name of your organisation
2. Australian business number (ABN)
3. Period of review
to
4. Reason for review
Annual review
Change in circumstances
Other (please specify)
5. Tax Office notice of endorsement
Endorsement date
DGR category
Australian business number (ABN)
6. Is your organisation’s ABN still current?
Yes
Go to question 7.
Your organisation must have a current ABN to be entitled to endorsement as a DGR.
You can check your organisation’s ABN by searching the Australian Business Register internet site at www.abr.business.gov.au or by phoning the Tax Office on 1300 130 248. If your organisation’s ABN has been cancelled, you will have received written notification.
No
Your organisation is no longer entitled to be endorsed as a DGR. The Tax Office will notify you that endorsement has been revoked.
Notes:
DGR category
7. Does your organisation still fall within the general DGR category for which it was endorsed?
Yes
Go to question 8.
The category for which your organisation was endorsed is shown on the notice of DGR endorsement.
Check that your organisation still falls within the category’s description given in the DGR table in GiftPack. If the table sends you to an explanation of terms, check that your organisation still satisfies the description in the explanation.
If your organisation no longer falls within the general DGR category for which it was endorsed, it might still fall within another category. Check the other DGR categories in the table. If your organisation does satisfy the description in another DGR category, write to the Tax Office.
No
Your organisation is no longer entitled to endorsement. You must tell the Tax Office, in writing, that it ceased to be entitled to DGR endorsement and give the date it ceased to fall within a DGR category.
Notes:
Winding up and revocation
8. Does your organisation have appropriate winding up and revocation clauses?
Yes
Go to question 9
Your organisation is required – by a law, its constituent documents or governing rules – to transfer the following surplus assets to another gift deductible fund, authority or institution when the fund is wound up or the DGR endorsement is revoked, whichever occurs first:
gifts and deductible contributions made to the organisation for its principal purpose, and
money received by the entity because of such gifts and contributions.
No
Your organisation is not entitled to DGR endorsement. You must tell the Tax Office in writing so your organisation’s endorsement can be revoked for that period.
Notes:
In Australia
9. Is your organisation in Australia?
Yes
Go to question 10.
All endorsed DGRs (except ancillary funds) must be in Australia. If your organisation’s DGR category is ancillary fund, answer ‘Not applicable’.
The in Australia requirement is explained in GiftPack.
Briefly, your organisation will be in Australia if:
Your organisation is not entitled to be endorsed for the period it was not in Australia. You must tell the Tax Office in writing so that your organisation’s endorsement can be revoked.
Not applicable
Go to question 10.
Notes:
Receipts
10. Has your organisation correctly issued receipts for gifts and deductible contributions it has received?
Yes
Your organisation has met all requirements to continue as an endorsed DGR. You do not need to contact the Tax Office. Continue to carry out periodic self-reviews.
If an endorsed DGR issues receipts for tax deductible gifts or contributions, particular information must be provided on them.
The receipts must specify:
the name and ABN of the DGR, and
if the receipt is for a gift - the fact it is a receipt for a gift, or
if the receipt is for a deductible contribution
the fact that it is a receipt for a deductible contribution
that the contribution was made for a right to attend a fundraising event, or for the purchase of goods and services as a successful bidder at a fundraising auction
the amount of the contribution (if money), and
the GST inclusive value of the right or of the goods and services.
Your organisation must ensure that gift and deductible contribution receipts contain the required information. Take immediate steps so this problem does not arise again. If you do not, the endorsement may be revoked.
Notes:
Once you have completed this worksheet you should:
sign it off and keep it with your organisation’s other records, and
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