• Overseas aid funds

    This information explains whether a public fund can be endorsed by us as a deductible gift recipient (DGR) under the general DGR category of 'Overseas aid fund'.

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    Characteristics of an overseas aid fund

    An overseas aid fund is a public fund:

    • that is either a registered charity or operated by a registered charity.
    • established by an organisation declared by the Minister for Foreign Affairs to be an approved organisation
    • established solely for the relief of people in a country declared by the Minister for Foreign Affairs to be a developing country
    • that the Treasurer has declared to be a developing country relief fund.

    To receive tax deductible gifts, an organisation establishing an overseas aid fund must:

    • register as a charity with the Australian Charities and Not-for-profits Commission if the organisation is operating the fund, otherwise the fund itself must be registered as a charity
    • apply through Department of Foreign Affairs and Trade (DFAT) to be admitted as an approved organisation under the Overseas Aid Gift Deduction Scheme (OAGDS)
    • establish an overseas aid fund (subject to approval of the organisation by the Minister for Foreign Affairs)
    • apply to us to be endorsed as a deductible gift recipient (DGR).
      Last modified: 12 Oct 2016QC 16805