Provided certain criteria are met, eligible organisations include any of the following:
- a charity endorsed by us as exempt from income tax
- an organisation endorsed by us as a deductible gift recipient in its own right
- a deductible gift recipient listed by name in the tax law
- a public fund declared by the Treasurer to be a developing country relief fund
- an entity that is prescribed as an exempt institution and eligible for a refund under relevant regulations.
An income tax exempt fund, under repealed item 4.1 of section 50-20 of the Income Tax Assessment Act 1997, that was endorsed on or before 31 December 2013 is treated as an endorsed charity that is exempt from income tax. As a consequence it can use the application.
There are rules that may affect your organisation's entitlement, refer to Refund of franking credits information 2013-14 .
To check if your organisation is an endorsed DGR or is endorsed as a charity exempt from income tax:
- visit the Australian Business register website at abn.business.gov.auExternal Link
- phone us on 1300 130 248.