| Application to cancel registration |
| You should complete this application if you want to cancel your registration for Australian business number, goods and services tax, fuel tax credits, luxury car tax, wine equalisation tax or pay as you go withholding. (NAT 2955) |
| Australian business number (ABN) |
| This factsheet provides information on the Australian business number for the non-profit sector, including how to register and requirements for non-profit organisations that undertake multiple enterprises and/or have multiple entities. |
| Australian disaster relief funds and tax deductible gifts |
| This fact sheet explains the characteristics of an Australian disaster relief fund for endorsement as a deductible gift recipient. |
| Capital gains tax and non-profit organisations |
| This fact sheet outlines how capital gains tax applies to non-profit clubs, societies and associations. NAT 8281. |
| Charitable services institution |
| This fact sheet explains whether a fund can be endorsed by the ATO as deductible gift recipient (DGR) under the general DGR category 'charitable services institution' and receive income tax deductible gifts. |
| Conservation covenant concessions |
| Explains tax concessions available to landowners entering into certain conservation covenants. |
| Cultural Gifts Program |
| This fact sheet discusses the Cultural Gifts Program and whether you can claim tax deductions for gifts you donate under the program. |
| Deductible gift recipients listed by name in the tax law |
| This document contains a list of deductible gift recipients which are specifically listed by name in the income tax law. |
| Developed country disaster relief funds |
| This fact sheet explains the characteristics of a developed country disaster relief fund for endorsement as a deductible gift recipient. |
| Does your organisation have to pay income tax? |
| This factsheet explains the steps for working out the income tax status of your organisation. NAT 7194 |
| Election to spread gift deduction |
| Complete this form if you have made a gift of money of $2 or more, or property valued by us at more than $5,000, and you are electing to spread the tax deduction over five income years. |
| Endorsement process for income tax exempt funds |
| This fact sheet outlines the endorsement process for non-charitable funds to apply to us to access income tax exemption. |
| Endorsement to access charity tax concessions |
| This guide explains the tax concessions available for endorsed charities and how to work out if your charity is eligible for endorsement for income tax, fringe benefits tax and GST charity tax concessions. |
| Entities endorsed for the operation of PBIs and HPCs |
| This fact sheet explains changes from 3 December 2012 for organisations that are endorsed to operate a public benevolent institution or a health promotion charity. |
| Environmental organisations |
| This fact sheet explains the requirements for entry on the Register of Environmental Organisations and endorsement as a deductible gift recipient, the types of gifts that can be made to environmental organisations and other income tax matters. |
| Fringe benefits tax and public benevolent institution employment arrangements |
| This fact sheet explains the requirements a public benevolent institution must meet to be exempt from paying fringe benefits tax (subject to a capping threshold), including new endorsement requirements from 1 July 2005. |
| Gift fund requirements |
| Organisations that are endorsed, or seeking to be endorsed, as deductible gift recipients (DGRs) for the operation of a fund, institution or authority must maintain a gift fund. This fact sheet outlines the gift fund requirements for these DGRs. |
| Gifts of property valued by the ATO at more than $5,000 |
| This fact sheet discusses gifts of property we value at more than $5,000 and whether you can claim tax deductions for this type of gift. |
| Gifts of shares valued $5,000 or less |
| This fact sheet discusses gifts of listed shares valued at $5,000 or less that you acquired 12 months or more before donating them and whether you can claim tax deductions for this type of gift. |
| GST and fundraising dinners or similar functions |
| How to apply goods and services tax (GST) to fundraising events such as gala events, '$1,000 a plate' dinners and charity auctions. NAT 7327. |
| GST and motor vehicle trade-ins for charities |
| This fact sheet explains the goods and services tax (GST) treatment of motor vehicles you trade-in to purchase other vehicles. NAT 12353. |
| GST branches |
| Explains the requirements of a GST branch and will help you understand your GST obligations if you register a GST branch. |
| GST groups |
| This fact sheet explains how to form a GST group and how it operates under GST law. NAT 3089. |
| Heritage gifts |
| This fact sheet discusses heritage gifts and whether you can claim tax deductions for this type of gift. |
| How do you ensure we can speak to your organisation's representative? |
| This fact sheet explains how to notify us of changes to your organisation and the information disclosed on the Australian Business Register. The information we have must be accurate and up-to-date so your organisation's authorised contact people can make enquiries about its tax affairs. |
| How to set up a workplace giving program |
| How to set up a workplace giving program and information about how tax applies. |
| Necessitous circumstances funds and tax deductible gifts |
| Information about when we will endorse a fund as a deductible gift recipient (DGR) under the general DGR category 'necessitous circumstances fund' so it can receive income tax deductible gifts. |
| Overseas aid funds |
| This fact sheet explains whether a fund can be endorsed by us as a deductible gift recipient (DGR) under the general DGR category 'overseas aid fund' and receive income tax deductible gifts. |
| Proving eligibility for discounts offered to non-profit organisations by suppliers |
| Suppliers sometimes ask non-profits to provide proof of their tax status to qualify for a discount. This document explains types of notices the Tax Office issues to non-profits and gives examples of the types of organisations that receive them. |
| Public funds |
| This fact sheet explains what a public fund is for the purposes of endorsement as a deductible gift recipient. |
| Religious institutions: access to tax concessions |
| Explains what a religious institution is and the requirements for religious institutions to access income tax exemption and concessions for fringe benefits tax and goods and services tax. |
| School building funds |
| This fact sheet explains the characteristics of a school building fund for endorsement as a deductible gift recipient. |
| Tax file number (TFN) withholding on accounts and investments held by non-profit organisations |
| This fact sheet explains PAYG withholding if a non-profit organisation does not provide its ABN or TFN to its investment body. It explains how to claim an exemption from quoting a TFN and how to apply for a refund or credit of TFN amounts withheld. |
| The endorsement process for deductible gift recipients |
| This fact sheet outlines the process for deductible gift recipient (DGR) endorsement. |
| War memorial repair funds |
| This fact sheet discusses the characteristics of a war memorial repair fund for endorsement as a deductible gift recipient. |