- Application for endorsement as a deductible gift recipient
- Developed country disaster relief fund - schedule for deductible gift recipient applicants
- Australian disaster relief fund and tax deductible gifts
- DGR Category - Necessitous circumstances fund
- Public Benevolent Institution
A developed country disaster relief fund is a public fund that has the following characteristics:
- the fund is either
- set up and controlled by a registered public benevolent institution (PBI), if the fund is an entity in its own right
- operated by a registered PBI
- the fund is established and maintained by the registered PBI solely for providing money for the relief (including relief by way of assistance to re-establish a community) of people in a country other than
- a country declared by the Minister for Foreign Affairs to be a developing country
- the people of the country are in distress as a result of a disaster
- the disaster is recognised by a Treasury Minister as a disaster.
The fund must be established and maintained by a registered PBI.
If the fund is part of a registered PBI this requirement will be satisfied. The registered PBI should ensure the fund's money is not directed to the PBI's other purposes.
If the fund is an entity in its own right (such as a trust or a company), relevant matters include:
- the registered PBI's role in setting up the fund
- the registered PBI's control of the fund
- the registered PBI's role in supporting and resourcing the fund
- the connection or integration of the activities of the fund and the registered PBI.
It is not enough that the registered PBI helps or works with the fund, or that there is a close connection in their operations.
The registered PBI must have established the fund and it must continue to maintain it.
We maintain a list of disasters for which developed country disaster relief funds can provide money.
To qualify, the disaster must be one which is recognised by a Treasury Minister as a disaster.
The Minister's recognition of a disaster must be announced publicly and must specify the day (or the first day) the disaster is taken to have occurred or commenced.
A developed country disaster relief fund must be established and maintained solely for providing money for the relief of people. The people must be in distress as a result of a disaster.
The relief must be for people in a country that is not Australia and not a country declared by the Minister for Foreign Affairs to be a developing country. The relief can be by way of assistance to re-establish a community.
Relief can cover a broad range of activities, which will vary with the nature of the disaster and the types of distress being suffered, and may include:
- emergency shelter
- health care and food supplies
- relief for people through trauma counselling and through work on buildings, amenities, locations and infrastructure.
Repairing and reconstructing infrastructure could include:
- rebuilding community buildings such as aged persons homes, halls, churches and schools damaged by a flood
- replacing equipment used for community organisations that is damaged in a severe storm.
Providing resources and facilities for use in relieving the distress could include:
- coordinating clean-up operations after a disaster
- transporting and storing emergency supplies for people in outlying areas following a widespread fire or flood.
Relief can also be provided by preventing further danger from the disaster. Such relief could include:
- building retaining structures to prevent landslides following the loss of vegetation from a hurricane
- securing structures to limit damage if aftershocks follow an earthquake
- preventing the spread of disease after a flood.
While there are many types of relief for which a developed country disaster relief fund could provide money, it must not provide money for activities that are:
- for the relief of distress that is not a result of the disaster
- for people in a developing country or in Australia
- not for the relief of people
- unrelated to the disaster.
Where a developed country disaster relief fund is making grants to various individuals and/or organisations, an application form can help provide assurance that its money will only be provided for acceptable uses.
If your organisation does not meet the requirements of the developed country disaster relief fund DGR category and it wants to collect tax deductible donations for:
Under the developed country disaster relief fund category, a public fund is entitled to receive tax deductible gifts for two years from the date specified in a Treasury Minister's declaration as the day (or the first day) of the disaster.This fact sheet explains the characteristics of a developed country disaster relief fund for endorsement as a deductible gift recipient.