A similar parallel in method to securing deductible gift
recipient status as is applicable for Cultural Organisations
applies for environmental organisations. Item 30-55 of Division
30-15 of the Income Tax Assessment Act 1997 notes that an
environmental organisation is a public fund on the Register of
Environmental Organisations kept under sub-division 30-E. The
advantage of registration on the Register is that income tax
exemption and deductible gift recipient status is automatically
granted by ATO after registration.
There are several specifically named environmental organisations
in the Act but otherwise to be an environmental organisation, the
applicant must have the principal purpose of protecting the
environment as defined in Section 30.265 which includes:
the protection of the natural environment, or of a significant
aspect of the natural environment;
or the provision of information, education or research about
the natural environment of significant aspect thereof.
In additional to the above requirements, the applicant must also
ensure that it has met the relevant requirements of being a
Not-for-profit, and, in relation to the funds, it must have a
policy that it will not be a mere conduit for the donation or money
to other organisations, bodies or persons.
If the applicant is a small charity, the usual process for
securing deductible gift recipient status, is to apply to the
Minister for Environment and Planning. The application would
A copy of the Constitution.
Brochures publications, media, website and any other
testimonials that describe the activities of the organisation.
Evidence that it has been active for at least the preceding 2
Details of income and expenditure in the previous 2 year
A budget for the projected 12 month period.
Proposed plans for the ensuing 12 months and longer.
Identification of particular lands which may benefit from the
Evidence of the organisation's control or access to those
Names and profiles of responsible persons who will form the
Detailed explanation of the type of environmental activity
which is planned for the relevant land area or other natural
Evidence of professional expertise available to the
organisation for example from scientists, conservationists,
Again on lodgement of the application a great deal of patience
is required because the Minister will take more than 12 months to
review the application. He may call for additional evidence.
The content of this article is intended to provide a general
guide to the subject matter. Specialist advice should be sought
about your specific circumstances.
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