Deductible gift recipients - frequently asked questions

What is a public fund?

Various DGR categories require that the recipient of gifts is a public fund.

Is your organisation a public fund?

Consider the questions in this checklist when working out whether your organisation is a public fund.

• Is your organisation a fund and not an institution?
• Are the objects clearly set out and reflect the purpose of the fund?
• Was the intention of the promoters or founders of the fund that the public would contribute to it?
• Does the public or a significant part of it contribute to the fund?
• Is the fund administered or controlled by persons or institutions who, because of their tenure of some public office or their position in the community, have a degree of responsibility to the community as a whole (except where it is established and controlled by a governmental or quasi-governmental authority)?
• Is the fund operated on a non-profit basis, with suitable non-profit and dissolution clauses in its constituent or governing documents?

For more information refer to Endorsed DGRs in GiftPack (NAT 3132).

Sections within DGR categories

• What is a public benevolent institution?
• What is a health promotion charity?
• What is a school building fund?
• What is a necessitous circumstances fund?
• What is a public fund on the Register of Cultural Organisations?
• What is a public fund on the Register of Environmental Organisations?
• What is an overseas aid fund?
• What is an ancillary fund?
• What is a public fund?