Review your TCC endorsement
We recommend that all income tax exempt organisations self-review their tax-exempt status annually. This includes your charity's entitlement to endorsement as a tax concession charity. You should also review tax-exempt status when there is a change in your charity's structure or operation.
If your charity is no longer entitled to endorsement, you must notify us. Not notifying us may result in prosecution.
If the ACNC revokes your organisation's registration as a charity, you will no longer be entitled to endorsement as a tax concession charity. The ACNC will inform us that your organisation is no longer registered, so you are not required to tell us again.
We provide a worksheet to help you self-review whether your organisation is still entitled to endorsement as an income tax exempt charity.
Endorsement review worksheet for income tax exempt charities
When we review
As part of our general administration of tax laws, we will review endorsed charities. The reviews will help establish whether your charity is entitled to endorsement.
We may request that you provide information and documents that are relevant to your charity's entitlement to endorsement. While you must comply with this request, you will be given at least 28 days to provide the required information and documents. Not complying can lead to endorsement being revoked and to prosecution.
We may revoke your charity's endorsement if it:
- is not entitled to endorsement
- has not provided information or a relevant document within the time specified by us.
We will provide written notice of the revocation. The revocation has effect from a date specified by us and the date may be retrospective.
If your charity is dissatisfied with the revocation of endorsement to access charity tax concessions, it can lodge an objection against the revocation. This must be done in writing, giving the grounds for the objection.
If your organisation is endorsed as a TCC, you must inform us in writing if your organisation stops being entitled to endorsement. This means you need to undertake regular reviews of your endorsement status. We have a worksheet to help charities review their status.