Gifts to public funds listed on the Register of Environmental Organisations may be tax deductible if the public fund is a deductible gift recipient (DGR).
Organisations on the Register include those involved in land, wildlife and rainforest conservation.
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How can a public fund be entered on the Register?
The Department of the Environment maintains the Register. The Treasurer and the Environment Minister decide if an organisation and its public fund is entered on the Register. This decision is not made by us.
The activities underlying an environmental organisation's principal purpose must relate to the natural environment as distinct from other types of environment such as built, cultural and historic environments.
How can your organisation be entered on the Register?
If your organisation wants to be entered on the Register, it must meet several requirements, including:
- it is a body corporate, a cooperative society, a trust, or an unincorporated body established for a public purpose by the Commonwealth, a state or a territory
- its principal purpose must be protecting and enhancing the natural environment or a significant aspect of it, providing information or education, or carrying out research about the natural environment or a significant aspect of it
- it does not give any of its property, profits or financial surplus to members, beneficiaries, controllers or owners
- it maintains a public fund to receive gifts for its principal purpose
- it must have a policy of not acting as a mere conduit for the donation of money or property.
The Department of the Environment will assess your organisation's eligibility to be entered on the register. If your organisation is entered on the register, the form is then sent to us to endorse your public fund as a DGR.
Gifts to public funds on the Register of Environmental Organisations may be tax deductible if the public fund is endorsed by the ATO as a deductible gift recipient. The Department of the Environment maintains the register.