Who should complete this application
You should complete this application if your organisation wants to be endorsed:
- as a whole as a deductible gift recipient (DGR)
- as a DGR for a fund, authority or institution it owns or includes.
Before completing this application, you must confirm your organisation is entitled to be endorsed as a DGR.
To find out if your organisation is entitled, see Deductible gift recipient (DGR) endorsement.
Fill out an Application for endorsement as a deductible gift recipient.
Section A: Applicant information
1 Your organisation's Australian business number (ABN)
To be endorsed as a deductible gift recipient your organisation must have an ABN.
If your organisation does not have an ABN, refer to How to apply for an ABNExternal Link.
2 Your organisation's legal name and postal address
Your organisation's legal name is the name that appears on all your organisation's official documents and legal papers. Your postal address is the address we will send notices and correspondence to.
3 Are you applying for:
Select the option that applies.
(a) Endorsement of your organisation as a whole as a deductible gift recipient?
Select this option if you are applying for endorsement of the whole organisation as a deductible gift recipient.
Example: Endorsement of your organisation as a whole
QW Hostel is a registered public benevolent institution. As gifts to a registered public benevolent institution can be income tax deductible, QW Hostel will apply to be a deductible gift recipient for the whole of its operations.
XYZ Trust is a public ancillary fund. As gifts to a public ancillary fund can be income tax deductible, the XYZ Trust will apply to be a deductible gift recipient.
End of example(b) Endorsement of your organisation as a deductible gift recipient for a fund, authority or institution your organisation owns or includes?
Select this option if your organisation is applying for endorsement as a deductible gift recipient for a fund, authority or institution it owns or includes.
If income tax deductible gifts can be made to more than one part of your organisation, you must lodge a separate application for endorsement for each part.
Endorsement of your organisation for a fund, authority or institution it owns or includes
Example 1: WE City Council operates a public museum. While gifts to a council are not income tax deductible, gifts to a public museum may be income tax deductible. WE City Council will apply to be a deductible gift recipient only for the operation of its public museum.
Example 2: ER School operates a school building fund and a public library. While gifts to a school are not income tax deductible, gifts to school building funds and to public libraries can be income tax deductible. ER School will need to lodge two separate applications for endorsement; one for the school building fund and one for the public library.
End of exampleSection B: Endorsement information
4 Which item number applies to your organisation, or to your organisation's fund, authority or institution?
Check the list of DGR categories to find the item number that best describes your organisation, or your organisation's fund, authority or institution. You may also need to complete an additional schedule.
You also must check to see if your type of DGR requires preapproval by other government departments.
Do not complete this application if you cannot identify an item number that applies to your organisation or your organisation's fund, authority or institution. Your organisation is not entitled to endorsement.
DGR categories - item number
Example 1: If your organisation is a public institution for research as described in the list of DGR categories, you would provide the following item number at this question. This category does not require pre-approval by other government department or you to complete an additional schedule.
Example 2: Sue is completing an application on behalf of a public fund established for providing money for a public ambulance service, which is a DGR. Using the instructions and the DGR table, Sue works out that the fund is a public fund for public ambulance services (item number 1.1.8).
She also looks at public ancillary fund (item number AA.A.AA) but does not think it qualifies because the trustees of the fund are not corporate trustees. Sue should enter only item number 1.1.8 at this question.
Only include additional item numbers if they are relevant to your organisation, or your organisation's fund, authority or institution.
For more information see Explanation of terms in Types of DGR.
Pre-approval by other government departments
You can apply for DGR endorsement at the same time as applying for charity registration with the Australian Charities and Not-for-profits Commission (ACNC) for item numbers 1.1.6 and 4.1.1 outlined below.
|
DGR category |
Item number |
Relevant department |
|---|---|---|
|
Registered health promotion charity |
1.1.6 |
Australian Charities and Not-for-profits CommissionExternal Link |
|
Registered public benevolent institution |
4.1.1 |
Australian Charities and Not-for-profits CommissionExternal Link |
|
Public fund for an approved marriage guidance organisation |
8.1.1 |
|
|
Public fund for provision of family counselling or family dispute resolution |
8.1.2 |
Attorney-General's DepartmentExternal Link or Department Social ServicesExternal Link Refer to the Community Grants HubExternal Link or GrantConnectExternal Link for grant opportunities. |
Schedules
The following categories require schedules to be sent in with the application for DGR endorsement:
- Scholarship fund
- Harm prevention charity
- Australian disaster relief fund
- Animal welfare charity
- Charitable services institution
- War memorial fund
- Environmental organisation
- Developing country relief fund or organisation
- Developed country disaster relief fund
- Cultural organisation
- Fire and emergency services fund
- Private ancillary fund
- Public ancillary fund
- For more information see DGR schedules and Section C: Attachments
5 Is your organisation in Australia?
The 'in Australia' condition applies to all DGR categories.
For more information see 'In Australia' condition.
6 From what date does your organisation want to be endorsed as a deductible gift recipient?
The earliest possible date of endorsement is 1 July 2000, unless you are applying for endorsement under one of the item numbers listed below.
|
DGR category |
Item number |
Earliest possible date of endorsement |
|---|---|---|
|
Public ambulance service |
1.1.7 |
1 April 2004 |
|
Public fund for public ambulance services |
1.1.8 |
1 April 2004 |
|
A community shed |
1.1.9 |
1 October 2020 |
|
Government special school |
2.1.12 |
1 April 2004 |
|
Scholarship fund |
2.1.13 |
1 July 2006 |
|
Public fund for providing education in ethics in government schools |
2.1.9A |
29 June 2013 |
|
Harm prevention charity |
4.1.4 |
1 July 2003 |
|
Australian disaster relief fund |
4.1.5 |
1 July 2006 |
|
Animal welfare charity |
4.1.6 |
1 July 2006 |
|
Charitable services institution |
4.1.7 |
1 July 2006 |
|
War memorial repair fund |
5.1.3 |
1 July 2006 |
|
Public fund for provision of family counselling or family dispute resolution |
8.1.2 |
1 July 2006 |
|
Developed country disaster relief fund |
9.1.2 |
1 July 2006 |
|
Fire and emergency services co-ordinating body |
12A.1.1 |
7 December 2010 |
|
Fire and emergency services co-ordinating body fund |
12A.1.2 |
7 December 2010 |
|
Fire and emergency services fund |
12A.1.3 |
7 December 2010 |
|
Private ancillary fund |
P.A.F |
1 October 2009 |
Date of endorsement
Example 1: A volunteer fire brigade operates a fire and emergency services fund (item number 12A.1.3). The fund was established on 1 November 2010. When applying for endorsement of its fund, the brigade would enter an endorsement date of 7 December 2010.
If your organisation became entitled to endorsement after the earliest possible date, enter the date on which it became entitled to endorsement.
Example 2: A public art gallery in Australia (item number 12.1.4) was established on 1 May 2010 and had an ABN from that date. Therefore, it would enter an endorsement date of 1 May 2010.
Section C: Attachments
If you have been directed to complete an additional schedule for the DGR category you are applying for endorsement for at Question 4, attach the completed schedule to your application.
For more information see DGR schedules.
Section D: Declaration
Once you have completed sections A and B (and C if applicable) you must read the declaration.
When you are sure that all the information you provided in the application is accurate and complete, you should sign and date the declaration.
The declaration must be signed by one of the following people or a person authorised by them:
- the trustee of the trust
- an office holder of the association
- a director of the company
- the company secretary
- a public officer of the company.
Your privacy
The following information will be publicly available through the Australian Business RegisterExternal Link:
- your organisation's entity type - charity, public benevolent institution or health promotion charity
- the tax concessions it has been endorsed to access
- the date of effect for each endorsement.
Lodging your application
Send your completed application to:
Australian Taxation Office
PO Box 3373
PENRITH NSW 2740