This worksheet helps you work out whether your organisation is still entitled to endorsement as an income tax exempt charity.
Charities that are endorsed to access income tax exemption are known as tax concession charities (TCCs).
How to get this worksheet
You can download this publication in Portable Document Format (PDF) – download the Endorsement review worksheet for income tax exempt charities (NAT 74110, PDF, 210KB)This link will download a file.
Using this worksheet
Who should use this worksheet
All endorsed charities should use this worksheet.
Charities that have been endorsed to access income tax exemption must tell us if they stop being entitled to endorsement. Things that can affect your organisation’s entitlement are changes to its purpose and operations, physical presence in Australia and loss of deductible gift recipient (DGR) endorsement.
We recommend you review your entitlement to endorsement:
- on an annual basis
- when there is a major change in your organisation’s structure or operations.
What you need
- The ATO notice that states you are endorsed for charity tax concessions – if you cannot find the notice, view your endorsement details on the ABN Lookup website at abn.business.gov.auExternal Link
- Your organisation’s governing or constituent documents, and information about its activities and finances
- Access to information on our website
When you have completed the worksheet
- Submit it to your Board/Committee/Trustee for their approval.
- Keep the completed worksheet with your organisation’s other records – it shows why and how you arrived at the decision on your organisation’s income tax status and will help future office bearers.
- Do not send the completed worksheet to us.
No longer entitled to endorsement
If you work out that your organisation is no longer entitled to endorsement, you must tell us in writing.
This worksheet helps you work out if your organisation is still entitled to endorsement as an income tax exempt charity.