Endorsement essentials

Endorsement is the approval process to access tax concessions. Types of organisations that must be endorsed are charities and income tax exempt funds. There is also an endorsement process for organisations seeking deductible gift recipient status.

Overview

Charities

Income tax exempt funds

Deductible gift recipients

Reviewing your endorsement

More

Questions and answers

Overview
Application for endorsement as a tax concession charity or income tax exempt fund
Complete this application if your organisation wants to apply for endorsement as a tax concession charity or income tax exempt fund. NAT 10651.
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.
Instructions for endorsement as a tax concession charity or income tax exempt fund
These instructions help you complete the Application for endorsement as a tax concession charity or income tax exempt fund (NAT 10651).

Overview
Application for endorsement as a tax concession charity or income tax exempt fund
Complete this application if your organisation wants to apply for endorsement as a tax concession charity or income tax exempt fund. NAT 10651.
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.
Instructions for endorsement as a tax concession charity or income tax exempt fund
These instructions help you complete the Application for endorsement as a tax concession charity or income tax exempt fund (NAT 10651).

Overview
Application for endorsement as a deductible gift recipient
Complete this application if your organisation wants to apply for endorsement as a deductible gift recipient. NAT 2948.
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.
The endorsement process for deductible gift recipients
This fact sheet outlines the process for deductible gift recipient (DGR) endorsement.

Overview
Endorsement review worksheet for income tax exempt charities
This worksheet helps you work out if your organisation is still entitled to endorsement as an income tax exempt charity.
Endorsement review worksheet for income tax exempt funds
This worksheet helps you work out if your fund is still entitled to endorsement as an income tax exempt fund (ITEF).
Income tax exempt charity status tool
This tool helps endorsed charities review their entitlement to income tax exemption.
Income tax status review worksheet for self-assessing non-profit organisations
This worksheet helps non-profit organisations self-assess their income tax status as either income tax exempt or taxable.
Worksheet 1: review of a DGR endorsed as a whole
This worksheet helps you work out if your organisation is still enitled to endorsement as a deductible gift recipient.
Worksheet 2: review of a DGR endorsed for the operation of a fund, authority or institution it owns or includes
This worksheet helps you work out if your organisation is still entitled to endorsement as a DGR.

Deductible gift recipients - frequently asked questions

Answers to frequently asked questions about deductible gift recipients (DGRs) including endorsement requirements, types of DGRs and how to check if an organisation is a DGR.

Gift funds - frequently asked questions

This web page answers frequently asked questions about gift funds including who must have a gift fund and how to set up, maintain and wind up a gift fund.

Gifts and fundraising - frequently asked questions

Answers to frequently asked questions about gifts and fundraising, including what is a gift, the requirements for a gift to be tax deductible, contributions in relation to fundraising events, and state and local government requirements.

Income tax - frequently asked questions

Answers to frequently asked questions about non-profit organisations and income tax, including exemption.

Tax concession charities - frequently asked questions

This document provides answers to frequently asked questions about tax concession charities, including endorsement requirements, types of tax concessions available and how to check if an organisation is a tax concession charity.

Application for endorsement as a deductible gift recipient

Complete this application if your organisation wants to apply for endorsement as a deductible gift recipient. NAT 2948.

Application for endorsement as a tax concession charity or income tax exempt fund

Complete this application if your organisation wants to apply for endorsement as a tax concession charity or income tax exempt fund. NAT 10651.

Deductible gift recipients - frequently asked questions

Answers to frequently asked questions about deductible gift recipients (DGRs) including endorsement requirements, types of DGRs and how to check if an organisation is a DGR.

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 review worksheet for income tax exempt charities

This worksheet helps you work out if your organisation is still entitled to endorsement as an income tax exempt charity.

Endorsement review worksheet for income tax exempt funds

This worksheet helps you work out if your fund is still entitled to endorsement as an income tax exempt fund (ITEF).

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.

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.

Gift funds - frequently asked questions

This web page answers frequently asked questions about gift funds including who must have a gift fund and how to set up, maintain and wind up a gift fund.

Gifts and fundraising - frequently asked questions

Income tax - frequently asked questions

Answers to frequently asked questions about non-profit organisations and income tax, including exemption.

Income tax exempt charity status tool

This tool helps endorsed charities review their entitlement to income tax exemption.

Income tax status review worksheet for self-assessing non-profit organisations

This worksheet helps non-profit organisations self-assess their income tax status as either income tax exempt or taxable.

Instructions for endorsement as a deductible gift recipient

These instructions help you complete the Application for endorsement as a deductible gift recipient (NAT 2948).

Instructions for endorsement as a tax concession charity or income tax exempt fund

These instructions help you complete the Application for endorsement as a tax concession charity or income tax exempt fund (NAT 10651).

Tax concession charities - frequently asked questions

The endorsement process for deductible gift recipients

This fact sheet outlines the process for deductible gift recipient (DGR) endorsement.

Worksheet 1: review of a DGR endorsed as a whole

This worksheet helps you work out if your organisation is still enitled to endorsement as a deductible gift recipient.

Worksheet 2: review of a DGR endorsed for the operation of a fund, authority or institution it owns or includes

This worksheet helps you work out if your organisation is still entitled to endorsement as a DGR.