<html><head><meta http-equiv="Content-Type" content="text/html; charset=us-ascii"></head><body style="word-wrap: break-word; -webkit-nbsp-mode: space; line-break: after-white-space;" class=""><div class="">Colleagues,</div><div class=""><br class=""></div><div class="">Australian tax law has finally been amended to allow deductible gift recipient status for organisations whose purpose is promoting Indigenous languages, see below for further details.</div><div class=""><br class=""></div><div class="">-Doug</div><div class=""><br class=""></div><div class=""><br class=""></div><div class=""><h1 style="margin-right: 0cm; margin-left: 0cm; font-size: 24pt; font-family: "Times New Roman", serif;" class=""><span style="font-size: 16pt;" class="">DGR status for Indigenous language organisations</span><o:p class=""></o:p></h1><div style="margin: 0cm 0cm 0.0001pt;" class=""><span style="font-family: "Times New Roman", serif; font-size: 18pt;" class="">The eligibility criteria for endorsement as a deductible gift recipient (DGR) has been updated. This category has now been extended to include organisations whose purpose is promoting Indigenous languages. You can now apply for endorsement through the through the <a href="https://www.arts.gov.au/documents/application-register-cultural-organisations" id="LPlnk721135" style="color: purple;" class="">Register of Cultural Organisations.</a> (</span><font face="Times New Roman, serif" size="5" class=""><a href="https://www.arts.gov.au/documents/application-register-cultural-organisations" class="">https://www.arts.gov.au/documents/application-register-cultural-organisations</a> </font><span style="font-family: "Times New Roman", serif; font-size: 18pt;" class="">)</span></div><div style="margin: 0cm 0cm 0.0001pt;" class=""><span style="font-family: "Times New Roman", serif; font-size: 18pt;" class="">This measure was included in the <a href="https://parlinfo.aph.gov.au/parlInfo/search/display/display.w3p;query=Id%3A%22legislation%2Fems%2Fr6189_ems_0e8520fa-5d3a-4af8-851f-72849ceaca67%22" id="LPlnk354178" style="color: purple;" class="">Treasury Laws Amendment (2018 Measures No. 5) Bill 2018</a> (</span><font face="Times New Roman, serif" size="5" class=""><a href="https://parlinfo.aph.gov.au/parlInfo/search/display/display.w3p;query=Id:"legislation/ems/r6189_ems_0e8520fa-5d3a-4af8-851f-72849ceaca67"" class="">https://parlinfo.aph.gov.au/parlInfo/search/display/display.w3p;query=Id%3A%22legislation%2Fems%2Fr6189_ems_0e8520fa-5d3a-4af8-851f-72849ceaca67%22</a> </font><span style="font-family: "Times New Roman", serif; font-size: 18pt;" class="">)</span><span style="font-family: "Times New Roman", serif; font-size: 18pt;" class="">, which received royal assent on 12 March 2019.</span></div><div style="margin: 0cm 0cm 0.0001pt; font-size: 12pt; font-family: "Times New Roman", serif;" class=""><span style="font-size: 18pt;" class="">There are an estimated 250 original Aboriginal and Torres Strait Islander languages and over 600 dialects. Extending DGR status to those organisations that promote Indigenous languages will assist in the languages' preservation by attracting public financial support.<o:p class=""></o:p></span></div><div style="margin: 0cm 0cm 0.0001pt;" class=""><span style="font-family: "Times New Roman", serif; font-size: 18pt;" class="">We have updated our <a href="https://www.ato.gov.au/Non-profit/Getting-started/In-detail/Types-of-DGRs/DGR-table/" id="LPlnk285679" style="color: purple;" class="">DGR table</a> (</span><font face="Times New Roman, serif" size="5" class=""><a href="https://www.ato.gov.au/Non-profit/Getting-started/In-detail/Types-of-DGRs/DGR-table/" class="">https://www.ato.gov.au/Non-profit/Getting-started/In-detail/Types-of-DGRs/DGR-table/</a> </font><span style="font-family: "Times New Roman", serif; font-size: 18pt;" class="">) </span><span style="font-family: "Times New Roman", serif; font-size: 18pt;" class="">to include these changes.</span></div><h2 style="margin-right: 0cm; margin-left: 0cm; font-size: 18pt; font-family: "Times New Roman", serif;" class=""><a name="x_Receiving_tax_deductible_gifts" id="LPlnk54967" class=""></a><span style="font-size: 16pt;" class="">Receiving tax-deductible gifts</span><o:p class=""></o:p></h2><div style="margin: 0cm 0cm 0.0001pt; font-size: 12pt; font-family: "Times New Roman", serif;" class=""><span style="font-size: 18pt;" class="">A DGR is an entity or fund that can receive tax deductible gifts, which may enable donors to claim a tax deduction for their gifts to the entity.<o:p class=""></o:p></span></div><div style="margin: 0cm 0cm 0.0001pt; font-size: 12pt; font-family: "Times New Roman", serif;" class=""><span style="font-size: 18pt;" class="">A donor will follow different rules for claiming a tax deduction depending on whether their donation is a gift or a contribution. It's important to understand the difference between a gift and a contribution:<o:p class=""></o:p></span></div><ul type="disc" style="margin-bottom: 0cm; font-family: -webkit-standard;" class=""><li class="MsoNormal" style="margin: 0cm 0cm 0.0001pt; font-size: 12pt; font-family: "Times New Roman", serif;"><span style="font-size: 18pt;" class="">a donor does not receive material benefit in return for their <b class="">gift</b><o:p class=""></o:p></span></li><li class="MsoNormal" style="margin: 0cm 0cm 0.0001pt; font-size: 12pt; font-family: "Times New Roman", serif;"><span style="font-size: 18pt;" class="">a donor can receive a minor benefit in return for their <b class="">contribution</b> (for example, a donor purchases a ticket to a fundraising dinner), however the value of the benefit must be within specific limits.<o:p class=""></o:p></span></li></ul><div style="margin: 0cm 0cm 0.0001pt; font-size: 12pt; font-family: "Times New Roman", serif;" class=""><span style="font-size: 18pt;" class=""> </span></div><div style="margin: 0cm 0cm 0.0001pt; font-size: 12pt; font-family: "Times New Roman", serif;" class=""><span style="font-size: 18pt;" class=""> </span></div></div></body></html>