Instructions for endorsement as a tax concession charity or income tax exempt fund

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Introduction

These instructions will help you complete the form, Application for endorsement as a tax concession charity or income tax exempt fund (NAT 10651).

Who should use this application

This application is for:

• charities that want to apply for endorsement to access one or more of the following concessions:
• income tax exemption
• GST charity concessions
• fringe benefits tax (FBT) rebate
• FBT exemption
• non-charitable funds that want to apply for endorsement to access income tax exemption as an income tax exempt fund.

Overview of entity types and related concessions

Entity type	Concession
Charitable fund	Income tax exemption* GST charity concessions
Charitable institution	Income tax exemption* GST charity concessions FBT rebate
Public benevolent institution	Income tax exemption* GST charity concessions FBT exemption
Health promotion charity	Income tax exemption* GST charity concessions FBT exemption
Income tax exempt fund	Income tax exemption*

*Endorsed income tax exempt entities may be entitled to a refund of franking credits on franked dividends they receive

APPLYING FOR ENDORSEMENT AS A DEDUCTIBLE GIFT RECIPIENT (DGR) Some charities and non-charitable funds are also entitled to deductible gift recipient (DGR) status. An organisation seeking endorsement as a DGR should apply on an Application for endorsement as a deductible gift recipient (NAT 2948). For more information on the types of organisations that can be DGRs, see GiftPack for deductible gift recipients & donors (NAT 3132). Refer to 'More information’ to find out how to obtain this publication.

How to complete this application

• Refer to these instructions where a question shows a message like this See instructions page 3
• Print clearly, using a black pen only.
• Use BLOCK LETTERS and print one character per box.
• If typing, you can type over the boxes using UPPER CASE only.
• Place X in ALL applicable boxes.
• Answer all questions unless you are directed to a specific question(s).
• If you make a mistake, place a diagonal line through the box. Do not use whiteout. Complete the question in the remaining space.

Please check that all the information you provide is accurate and complete.

Penalties may be imposed for giving false or misleading information.

Where to send your completed application

Send your completed application to:

Australian Taxation Office
PO Box 3373
ALBURY NSW 2640

Actual time taken to complete this application

Please estimate the time taken to complete this application. Include the time taken to collect any information.

Last Modified: Wednesday, 25 January 2006