What are the eligibility criteria for applying for a Community Grant?
Your organisation must be either an endorsed Deductible Gift Recipient (DGR) or be specifically named as a DGR in Subdivision 30-B of the Income Tax Assessment Act 1997 (ITAA 97).
You must also have Tax Concession Charity (TCC) status or if you are not a charitable DGR, you must be an 'exempt entity' [i.e., being exempt from income tax under section 50-1 of the ITAA 97]. TCC status was formerly called Income Tax Exempt Charity (ITEC) status. The Australian Government’s Australian Business register Online enables you to search your organisation’s name or ABN and see whether it is endorsed as a DGR and TCC.
Accordingly, each applicant must provide:
- A copy of the applicant organisation’s “Endorsement as a Deductible Gift Recipient” issued by the Australian Taxation Office (ATO), OR the item number in which the applicant organisation is named in Subdivision 30-B of the Income Tax Assessment Act 1997;
A copy of the applicant organisation’s “Notice of Endorsement for Charity Tax Concessions” issued by the ATO on or after 1 July 2005. This notice will describe your organisation as a charitable institution, charitable fund, public benevolent institution or health promotion charity. If you are not a charitable DGR, you must provide documentation from the ATO to evidence that you are an 'exempt entity'.
nib foundation cannot make grants to other ancillary funds. If your notice of endorsement as a DGR states the “Provision for gift deductibility” is “item 2 of the table in section 30-15 of the Income Tax Assessment Act 1997”, your organisation will be an ancillary fund and therefore not entitled to receive grants.
All organisations applying to the foundation must also advise their ABN. More information about DGR and TCC status can be obtained from the ATO Non-Profit Organisations website which includes advice on who is eligible to obtain DGR status and how to apply.