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.
Responding
You can submit responses to this consultation up until 03 December 2024. Interested parties are invited to comment on this consultation.
While submissions may be lodged electronically or by post, electronic lodgement is preferred. For accessibility reasons, please submit responses sent via email in a Word or RTF format. An additional PDF version may also be submitted.
All information (including name and address details) contained in submissions will be made available to the public on the Treasury website unless you indicate that you would like all or part of your submission to remain in confidence. Automatically generated confidentiality statements in emails do not suffice for this purpose. Respondents who would like part of their submission to remain in confidence should provide this information marked as such in a separate attachment.
Legal requirements, such as those imposed by the Freedom of Information Act 1982, may affect the confidentiality of your submission.
View our submission guidelines for further information.
How To Respond
Post
Address written submissions to:
Treasury
Langton Cres
Parkes ACT 2600