The Harcourts Foundation – Legal Status
The Harcourts Foundation is an endorsed tax concession charity and Deductible Gift Recipient (DGR) as of 1 April 2008 (ABN: 60 295 914 068). Being registered as a DGR enables The Harcourts Foundation to receive income tax deductible gifts and deductible contributions.
Under the terms of the Trust Deed of The Harcourts Foundation and Australian taxation laws, The Harcourts Foundation can only make grants to organisations with BOTH Deductible Gift Recipient (DGR) and Tax Concession Charity (TCC) status. Accordingly, please ensure that your organization has BOTH DGR and TCC status before completing an application. (The Australian Government’s Australian Business Register Online (abr.business.gov.au) enables you to search your organisation’s name or ABN to see whether it is endorsed as a DGR and TCC.)
Special note re DGR Status: Your organisation must be EITHER endorsed as a DGR by the Australian Tax Office (ATO), or must be specifically named in the Income Tax Assessment Act 1977 as being a DGR.
- Activity Being Applied For: If your organisation has DGR status for one part of your activities, your application should only be directly related to that activity.
- Name of Applicant: If your organisation has more than one name, please ensure the application is made in the name which has the DGR status.
- Who is Applying for a Grant?: The organisation applying for a grant MUST be the organisation which will run the project for which the grant is being sought.
In order to complete your application, you will need to provide ALL of the following:
- A copy of your ‘Endorsement as a Deductible Gift Recipient’ certificate as issued by the ATO, OR details in which your organisation is named in Subdivision 30-B of the Income Tax Assessment Act 1997.
- A copy of your 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.
- The item number in which the applicant organisation is named in Subdivision 30-B of the Income Tax Assessment Act 1997.
- Confirmation of your Australian Business Number (ABN) where shown on the application form.
Please Note – The Harcourts Foundation cannot make grants to other ancillary funds or to prescribed private 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.