• Endorsement

    What is endorsement?

    Endorsement is the process where organisations apply to us for approval to access tax concessions. The following organisations must apply to us to be exempt from income tax:

    • charities - charities that are endorsed to access income tax exemption are also referred to as tax concession charities (TCCs)
    • income tax exempt funds (ITEFs).

    NOTE: Being endorsed as a TCC or ITEF does not entitle an organisation to receive tax deductible gifts. There is a separate process for organisations seeking deductible gift recipient status. For more information refer to Endorsement process for deductible gift recipients.

    What is a charity?

    A charity is an institution or fund established and operated for altruistic purposes that the law regards as charitable. Charities include most religious institutions, aged care homes, homeless hostels, organisations relieving the special needs of people with disabilities and societies that promote the fine arts.

    What type of organisations are not charities?

    An entity is not a charity if it is primarily for:

    • sporting, recreational or social purposes
    • political, lobbying or promotional purposes.

    Government departments and instrumentalities carrying out the ordinary functions of government are unlikely to be charities.

    Further information

    For more information about charities, refer to:

    End of further information

    What is an ITEF?

    An ITEF is a non-charitable fund that is endorsed by us to access income tax exemption. An ITEF is a non-charitable fund established by a will or instrument of trust. The beneficiaries of ITEFs can include deductible gift recipients (DGRs) that are charities and DGRS that are not charities.

    Further information

    For more information about ITEFs. refer to:

    End of further information
      Last modified: 13 Jul 2012QC 16662