In this edition, we're focusing on the importance of good governance and meeting your tax obligations. Keeping your organisation's details and permissions up to date, understanding who can act on your behalf, and staying on top of reporting requirements all help protect your NFP and support its ongoing success.
Keep details and permissions current
In this month’s edition of NFP News we’re highlighting the importance of keeping your details and permissions up to date. Doing so helps ensure you can access our online services and speak to us about your NFP when needed.
We regularly remind NFPs to check and update their details. This is because we see first-hand the challenges organisations face when their records are not kept current. While we have processes in place to help authorise people to act on behalf of your NFP, it is much faster and easier to update your details whenever roles or contact information change.
Having the right permissions in place is also an important part of protecting your NFP’s operations and safeguarding its information, assets and reputation. Directors, committee members and other responsible persons in particular should understand:
- who can act on behalf of your organisation
- whether current permissions for accessing ATO systems remain appropriate
- how authority to act for your NFP is granted, monitored and removed.
Keeping ABN details and access permissions up to date helps your NFP remain secure, accountable and resilient as people join, leave and change roles over time. By reviewing these as part of your normal governance practices, you can reduce risk, avoid unnecessary disruption and stay focused on delivering for your community.
Read more in Forgotten about access? Let's fix that and Managing authorised contacts and permissions in this edition.
$2 minimum for tax deductible donations removed
Donors can now claim a tax deduction on gifts and donations for any amount made to deductible gift recipients (DGRs). The change took effect on 1 July 2026, and applies retrospectively to eligible gifts and donations made from 1 July 2024. It does not apply to political donations.
There are no changes to the requirements for donation receipts. DGRs are not required to issue receipts, but where a receipt is provided it must contain specific information. More information is available at Receipts.
Where a receipt is not issued, donors may be able to use other records, such as bank statements, to substantiate their claim.
Information for donors is available at Gifts and donations. If you’re interested in becoming endorsed as a DGR you can learn more at Deductible gift recipient endorsement.
Authority to sign a request for DGR endorsement
Speaking of applying for DGR endorsement, before you submit an application make sure to read the Instructions for endorsement as a deductible gift recipient.
You need to confirm that you have the right authority to sign the form on behalf of your NFP. The declaration must be signed by one of the following people or a person authorised by them:
- the trustee of the trust
- an office holder of the association
- a director of the company
- the company secretary
- a public officer of the company.
If you are unsure whether you are an authorised contact or need to update your organisation's details with the ATO, read the article Managing authorised contacts and permissions in this edition.
Importantly, legal practitioners must be properly nominated as authorised to deal with us on behalf of your organisation before they can sign the Application for endorsement as a deductible gift recipient (NAT 2948) form. Learn more at Client record administration.
Registered tax or BAS agents must also be authorised to act on behalf of your organisation through client-to-agent linking. Find out how at Agent nomination.
If your organisation applies for DGR endorsement, charity tax concessions or both through the ACNC’s charity registration formExternal Link, ensure that the person signing the declaration is recognised by the ATO as an authorised contact. In most cases, a ‘Responsible Person’ as documented in the charity application would also be recognised as an authorised contact.
Checking you’ve completed the form with all the right details before you apply can help you avoid possible delays.
Penalties for overdue NFP self-review returns
Finally, we will commence issuing failure to lodge penalty notices to a small group of organisations that have not lodged their NFP self-review return despite receiving multiple reminders and warnings. These organisations have had several opportunities to engage with us and meet their obligations before penalties were considered.
This reinforces the importance of lodging your return on time and engaging with us if you need support to meet your obligations.
We have detailed guidance to help you lodge at NFP self-review return reporting requirement.
Best regards
Tom