A similar parallel in method to securing deductible gift recipient status as is applicable for Cultural Organisations applies for environmental organisations. Item 30-55 of Division 30-15 of the Income Tax Assessment Act 1997 notes that an environmental organisation is a public fund on the Register of Environmental Organisations kept under sub-division 30-E. The advantage of registration on the Register is that income tax exemption and deductible gift recipient status is automatically granted by ATO after registration.

There are several specifically named environmental organisations in the Act but otherwise to be an environmental organisation, the applicant must have the principal purpose of protecting the environment as defined in Section 30.265 which includes:

  • the protection of the natural environment, or of a significant aspect of the natural environment;
  • or the provision of information, education or research about the natural environment of significant aspect thereof.

In additional to the above requirements, the applicant must also ensure that it has met the relevant requirements of being a Not-for-profit, and, in relation to the funds, it must have a policy that it will not be a mere conduit for the donation or money to other organisations, bodies or persons.

If the applicant is a small charity, the usual process for securing deductible gift recipient status, is to apply to the Minister for Environment and Planning. The application would include:

  1. A copy of the Constitution.
  2. Brochures publications, media, website and any other testimonials that describe the activities of the organisation.
  3. Evidence that it has been active for at least the preceding 2 years.
  4. Details of income and expenditure in the previous 2 year period.
  5. A budget for the projected 12 month period.
  6. Proposed plans for the ensuing 12 months and longer.
  7. Identification of particular lands which may benefit from the environment exercise.
  8. Evidence of the organisation's control or access to those lands.
  9. Names and profiles of responsible persons who will form the governing body.
  10. Detailed explanation of the type of environmental activity which is planned for the relevant land area or other natural feature.
  11. Evidence of professional expertise available to the organisation for example from scientists, conservationists, environmentalists, etc.

Again on lodgement of the application a great deal of patience is required because the Minister will take more than 12 months to review the application. He may call for additional evidence.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.