Under the terms of the deed of The Ian Potter Foundation and the taxation laws, The Ian Potter Foundation can only make grants to organisations with BOTH Deductible Gift Recipient (DGR) and Tax Concession Charity (TCC) status.

Please ensure that your organisation has DGR and TCC status before writing your application.Select DGR or TCC to see sample Australian Taxation Office notices.

Please note:
There are two distinct types of DGR and the type is identified on an organisation's notice of Endorsement as a deductible gift recipient as either item 1 or item 2.

• The Ian Potter Foundation is limited to funding DGR's where the "Provision for gift deductibility" is "item 1 of the table in section 30-15 of the Income Tax Assessment Act 1997"

• The Ian Potter Foundation is an ancillary fund and cannot make grants to other ancillary funds or to private ancillary funds (formerly prescribed private funds). If your notice of endorsement as a DGR issued by the Australian Taxation Office (ATO) 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.

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.

*The Australian Business Register http://www.abr.business.gov.au/ does not indicate whether an organisation's DGR is item 1 or item 2.

Please also note the following advice regarding DGR status:

• Organisations must be EITHER endorsed by the ATO as a DGR (item 1), or they must be specifically named in the Income Tax Assessment Act 1997 as being a DGR.
• If an organisation uses more than one name (for example, a legal name and a trading name), then the application to us should be made in the name which has DGR status.
• Some organisations also have DGR status only in respect of a fund which they operate, or for only one part of their activities. Applications from such organisations should only relate to the fund or activities for which DGR status has been endorsed/approved.

Accordingly, each applicant must provide:

• a copy of the applicant organisation's "Endorsement as a Deductible Gift Recipient" issued by the ATO, OR
• the section in which the applicant organisation is named as a deductible gift recipient in Subdivision 30-B of the Income Tax Assessment Act 1997; AND
• a copy of the applicant organisation's "Notice of endorsement for Charity Tax Concessions" (TCC) 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.

Note: TCC status was formerly called Income Tax Exempt Charity (ITEC) status however, a ‘Notice of endorsement as an Income Tax Exempt Charity' (ITEC) is not an acceptable alternative to the TCC notice and should not be sent to the Foundation.

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. This website includes advice on who is eligible to obtain DGR status and how to apply.

A note on Auspicing

Auspicing refers to the practice of an organisation which does not have DGR and TCC status applying to the Foundation under the name of another organisation which does. Auspicing arrangements are excluded under the Foundation's guidelines.

The organisation applying to the Foundation must be the organisation which would run the project or program for which a grant is being sought. The only exception to this exclusion is the support of heritage places and objects via the National Trust of Australia.