Deductible gift recipients - frequently asked questions

What is a public fund on the Register of Cultural Organisations?

A public fund on the Register of Cultural Organisations is a public fund maintained by an organisation that is included on the Register of Cultural Organisations kept by the Department of the Environment, Water, Heritage and the Arts (DEWHA).

Steps to obtain entry on the register of cultural organisations and endorsement as a DGR

The Register of Cultural Organisations is maintained by DEWHA. The Australian Taxation Office (ATO) endorses DGRs. Follow these steps to ensure that your application is processed as quickly as possible.

Step

Description

1

Contact the Department of the Environment, Water, Heritage and the Arts (DEWHA) to obtain the Register of Cultural Organisations guide and the Application for Register of Cultural Organisations form:

visit www.arts.gov.au/roco

email roco.mail@environment.gov.au

phone (02) 6275 9647

fax (02) 6275 9659.

2

Complete the application for entry on the Register, which incorporates the DGR endorsement application, and submit the completed form to DEWHA.

Your organisation must have an ABN before applying for endorsement as a DGR. If your organisation does not have an ABN, see Registering your organisation - Tax basics for non-profit organisations. If you indicate on the ABN application that your organisation wants to be endorsed as a DGR, we will post you a DGR endorsement application pack.

However, because you are applying for your organisation to be on the Register of Cultural Organisations, you will only need to complete the application form from DEWHA. This form includes the DGR endorsement application information that we need.

3

If your organisation is approved, DEWHA will advise the organisation of its date of entry on the Register and we will subsequently advise the date of endorsement.

For more information, refer to Register of Cultural Organisations (NAT 8235).

Sections within DGR categories

Last Modified: Friday, 19 February 2010