Endorsement requirements for charities
Charities should be aware that there are endorsement requirements to access some GST concessions.
If an organisation qualifies for a GST concession as both a charity and another type of entity, for example a gift deductible entity, it may access the concession only if it is endorsed to access GST charity concessions.
Endorsement is different to registration. Endorsement provides a charity with access to concessions. If a charity is ‘registered’ for a tax, it is generally a payer of that tax.
Charities should be aware that there are endorsement requirements to access some of the GST concessions.