• 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.

    See also:

    Last modified: 20 Jul 2015QC 46363