We regularly revise our publications to take account of changes to the law and you should make sure that this edition is the latest. As part of our commitment to producing accurate publications, a taxpayer will not be subject to penalties if it is demonstrated that a tax claim is based on wrong information contained in this guide. However, interest could be payable depending on the circumstances of the case. It also gives an overview of some other taxes and obligations. CharityPack helps you work out if you are a charity.
Endorsement is a two step process.
An application form for endorsement will be sent to you if you answered Yes at question 10 on the ABN registration form. Organisations that have previously received written confirmation from the ATO that they are charities must still apply for ITEC endorsement. How to apply for endorsement and your rights and obligations once endorsed are explained in Income tax ITEC endorsement . ITEC endorsement does not entitle you to receive income tax deductible gifts. Different criteria apply to DGR status and most charities do not qualify.