Key Documents
We invite feedback on the Taxation Administration (Community Charity) Guidelines 2024 exposure draft. The guidelines apply to deductible gift recipients (DGRs) under the community charity categories. Community charities must follow the guidelines to receive and maintain DGR endorsement.
The guidelines outline requirements for:
- governance
- record keeping
- allowed activities.
Community charities must also follow obligations for registered charities.
Background
The Treasury Laws Amendment (Support for Small Business and Charities and Other Measures) Act 2024:
- created the community charity DGR categories
- requires a Treasury minister to make guidelines.
The Australian Taxation Office endorses DGRs. To be eligible for endorsement, a ministerial declaration must specify the community foundation.
Initially a declaration will only consider entities associated with the 28 community foundations listed. This follows 2022–23 (October) and 2023–24 Budget announcements on DGR status for community foundations. The government may consider bringing other foundations into scope in the future.
Community foundations
- Albany Community Foundation
- Australian Communities Foundation
- Ballarat Foundation
- Bass Coast Community Foundation
- Border Trust
- Buderim Foundation
- Community Foundation for Tumut Region
- Denmark Community Foundation
- Eyre Peninsula Foundation
- Fleurieu Community Foundation
- Foundation Murrindindi
- Foundation Barossa
- Fremantle Foundation
- Geelong Community Foundation
- Hands Across Canberra
- Inner North Community Foundation
- Into Our Hands Community Foundation
- Mackay Community Foundation
- Mirboo North & District Community Foundation
- Mumbulla Foundation
- Northern Rivers Community Foundation
- Red Earth Community Foundation
- South West Community Foundation
- Southern Highlands Foundation
- Stand Like Stone
- Sydney Community Foundation
- Tomorrow Today Foundation
- Upper Murray Innovation Foundation.