Deductible gift recipients - frequently asked questions

What is an overseas aid fund?

An overseas aid fund is a public fund that the Treasurer has declared, by notice in the gazette, to be a developing country relief fund. For a fund to be a 'developing country relief fund', it must meet all these requirements:

• it is a public fund
• it is established by an organisation declared by the Minister for Foreign Affairs to be an 'approved organisation'
• it is solely for the relief of people in a country declared by the Minister for Foreign Affairs to be a developing country.

The endorsement process for overseas aid funds

The Overseas Aid Gift Deduction (OGADS) scheme is maintained by The Australian Agency for International Development (AusAID), which is part of the Department of Foreign Affairs and Trade. The ATO endorses deductible gift recipients. Follow these steps to ensure that your application is processed as quickly as possible.

Step	Description
1	Contact the OGADS Administrator in the NGOS and Community Engagement Section of AusAID to obtain guidelines for applying to become an 'approved organisation': visit www.ausaid.gov.au phone (02) 6206 4688 fax (02) 6206 4695.
2	Complete a submission to AusAID containing evidence that your organisation satisfies the eligibility criteria for 'approved organisations'. 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.
3	If your organisation qualifies as an 'approved organisation', AusAID will forward the relevant material to us. We will then contact you regarding other requirements for DGR endorsement.
4	When the relief fund has been approved by the government, we will issue a written notice of the decision and the date of endorsement.

For more information you should refer to the fact sheet Overseas aid funds (NAT 8233).

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?