Type and Item no |
Requirements |
---|---|
Registered public benevolent institution 4.1.1 |
A registered charity that is an institution, and whose main purpose is to provide for the relief of poverty, sickness, disability, destitution, suffering, misfortune or helplessness. The beneficiaries must be members of a class of people that particularly needs this protection and assistance, rather than the community as a whole. The charity must be a registered public benevolent institution. |
Public fund for public benevolent institutions 4.1.2 |
A public fund maintained for the purpose of providing money for registered public benevolent institutions or for the establishment of registered public benevolent institutions. The public fund must meet both of the following:
|
Public fund for persons in necessitous circumstances 4.1.3 |
A public fund established and maintained for the purpose of relieving the necessitous circumstances of one or more individuals who are in Australia. The public fund must be either:
For more information see DGR Category - Necessitous circumstances fund. |
Harm Prevention Charity 4.1.4 |
An institution whose principal activity is the promotion of the prevention or the control of behaviour that is harmful or abusive to human beings. The institution must meet all the following requirements:
For more information see Harm prevention charities. Gift condition – the gift must be received by the institution’s gift fund. |
Australian disaster relief fund 4.1.5 |
A public fund (including a public fund established and maintained by a public benevolent institution) that is established and maintained solely to provide money for the relief (including relief by way of assistance to re-establish a community) of people in Australia in distress as a result of a disaster. The disaster must have been:
The public fund must be any of the following:
For more information see Australian disaster relief funds and tax deductible gifts. Gift condition – gifts must be made within two years, beginning on:
|
Animal welfare charity 4.1.6 |
An institution whose principal activity is one or both of the following:
The institution must be a registered charity. For more information see Animal welfare charities. |
Charitable services institution 4.1.7 |
An institution that would be a public benevolent institution, except that it also undertakes one or both of the following:
The institution must be a registered charity. For more information see Charitable services institution. |
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