Document ID: chunk:federal_register_of_legislation:C2025C00029:section:8:p24
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 8 (pt 24/28)
Character Range: 650474–653091

*deductible gift recipient, if the entity is entitled to be endorsed as a deductible gift recipient; or
 (b) as a *deductible gift recipient for the operation of a fund, authority or institution, if the entity is entitled to be endorsed as a deductible gift recipient for the operation of the fund, authority or institution.
Note: For procedural rules relating to endorsement, see Division 426 in Schedule 1 to the Taxation Administration Act 1953.

30‑125  Entitlement to endorsement

Endorsement of an entity that is a fund, authority or institution
 (1) An entity is entitled to be endorsed as a *deductible gift recipient if:
 (a) the entity has an *ABN; and
 (b) the entity is a fund, authority or institution that:
 (i) is described (but not by name) in item 1, 2 or 4 of the table in section 30‑15; and
 (ii) is not described by name in Subdivision 30‑B if it is described in item 1 of that table; and
 (iii) meets the relevant conditions (if any) identified in the column headed "Special conditions" of the item of that table in which it is described; and
 (c) the entity meets the requirements of subsection (6), unless:
 (i) the entity is established by an Act; and
 (ii) the Act (or another Act) does not provide for the winding up or termination of the entity; and
 (d) in the case of an *ancillary or community charity trust fund—the fund and all of its trustees comply with the rules in the *applicable trust fund guidelines; and
 (e) in the case of a *community charity corporation—the corporation and all of its directors comply with the rules in the *community charity corporation guidelines.

Endorsement of an entity for operating a fund, authority etc.
 (2) An entity is entitled to be endorsed as a *deductible gift recipient for the operation of a fund, authority or institution that is described (but not by name) in item 1, 2 or 4 of the table in section 30‑15 and is not described by name in Subdivision 30‑B if:
 (a) the entity has an *ABN; and
 (b) the entity:
 (i) legally owns the fund; or
 (ii) includes the authority or institution; and
 (c) the fund, authority or institution meets the relevant conditions (if any) identified in the column headed "Special conditions" of that item; and
 (d) the entity meets the requirements of subsection (6), unless:
 (i) the entity is established by an Act; and
 (ii) the Act (or another Act) does not provide for the winding up or termination of the entity; and
 (e) the entity meets the requirements of section 30‑130, unless the entity is endorsed as a deductible gift recipient under paragraph 30‑120(a).

Relevant special conditions in table in