There are tax concessions to support national conservation efforts.
You can:
- apply for deductible gift recipient status
- spread donation or covenant tax deductions over (up to 5) income years
- receive income tax concessions if you place a conservation covenant over your land
- receive a capital gains tax exemption for property left in a will.
Deductible Gift Recipients
As of 1 January 2024, the Register of Environmental Organisations no longer exists as a register. The Australian Taxation Office (ATO) now handle environmental organisations’ Deductible Gift Recipient (DGR) endorsement or status.
If you were endorsed as a public fund on the register before this change, transitional provisions apply.
For more information see Environmental organisations on the Australian Taxation Office website, or email ATOEndorsements@ato.gov.au
Spread your donation or covenant deductions over years
You can elect to spread (apportion) your deductions against your tax return if you:
- donate to an eligible environmental organisation
- donate to an eligible National Trust organisation, or
- enter an eligible conservation covenant.
These deductions can spread over up to 5 income years.
Find out more about electing to spread your deductions.
Conservation covenants
If you place a conservation covenant over your land you might qualify for tax benefits.
Organisations can apply to have their conservation covenanting program recognised for tax purposes.
Find out more about conservation covenants.