International affairs

Developing country relief fund or organisation

9.1.1

A public fund, institution or Australian government agency whose principal purpose is delivering development or humanitarian assistance activities (or both):

• in a country covered by section 30-85 of the Income Tax Assessment Act 1997; and
• in partnership with entities in the country, based on principles of cooperation, mutual respect and shared accountability.

The public fund, institution or Australian government agency must meet all the following requirements:

• If it is a public fund –  be operated by a registered charity.
• If it is an institution –  be a registered charity.
• If it is not a public fund –  maintain a gift fund.

A public fund does not need to maintain a separate gift fund if:

• It only receives gifts or deductible contributions and has an appropriate winding up clause.
• The organisation operating the developing country relief fund is already endorsed as a DGR as a whole.

For more information see Developing country relief fund or organisation.

Gift condition – if the gift is made to an institution or Australian government agency—the gift must be received by the gift fund of the institution or Australian government agency.

Developed country disaster relief fund

9.1.2

A public fund established and maintained by a registered public benevolent institution solely to provide funds for the relief (including relief by way of assistance to re-establish a community) of people in a developed country other than Australia who are in distress as a result of a disaster that is recognised by a Treasury minister as a disaster.

For more information see Developed country disaster relief funds.

The public fund must be either:

• set up and controlled by a registered PBI, if a separate entity, or
• operated by a registered PBI.

Gift condition – gifts must be made within two years from the date of the disaster as specified in the Treasury minister's declaration.