Guidelines for approved research institute applicants

Introduction

An approved research institute (ARI) is the Commonwealth Scientific and Industrial Research Organisation (CSIRO), or any university, college, institute, association or organisation that has been approved in writing by the relevant approving authority as an institution, association or organisation for undertaking scientific research which is, or may prove to be, of value to Australia. An organisation approved as an ARI is eligible for endorsement as a deductible gift recipient (DGR).

The approving authorities are:

• CSIRO
• National Health and Medical Research Council (NHMRC)
• Department of Innovation, Industry, Science and Research (DIISR).

An ARI may take many forms, including a limited liability company or a section of a government department. However, for a body to gain endorsement as an ARI it is necessary that:

• it is a non-profit institution, association or organisation in Australia
• it has an administrative structure capable of, and responsible for, the management of relevant payments and gifts to ensure that they are used only for scientific research as defined by the Act
• all payments and gifts which attract income tax deductions for this purpose are accounted for separately and used exclusively for scientific research
• it has a suitably qualified research committee that evaluates the merits of proposed research programs and determines how any research funds held are applied to research purposes.

To be non-profit, an organisation must not be carried on for the profit or gain of its individual members. We recognise an organisation as non-profit if its constitution or governing documents prohibit distribution of profits or gains to individual members during its operations and when winding up, and its actions are consistent with the prohibition.