Skip to main content Skip to main navigation Skip to search

Queensland and NSW floods 2022

Visit recovery.gov.au to see what help is available.

Close
Home

Top navigation main

  • News & media
  • Jobs
  • Ministers
  • Contact us
Main menu

AWE Main

  • Climate change
    Climate change Driving climate action, science and innovation so we are ready for the future.
    • Climate science and adaptation
    • Australia's climate change strategies
    • Emissions reduction
    • Emissions reporting
    • International commitments
    • Climate Active
    • Climate change publications and data
    • Australian Greenhouse Emissions Information System (AGEIS)
    Stronger action on climate change

    Stronger action on climate change

    See how the Australian Government is committed to taking more ambitious action on climate change.

    Find out more

  • Energy
    Energy Building a secure and sustainable energy system for all Australians.
    • Energy policy in Australia
    • Energy ministers
    • Renewable energy
    • Energy publications
    • energy.gov.au
    • Energy Rating
    • Commercial Building Disclosure Program
    • Nationwide House Energy Rating Scheme (NatHERS)
    • Your Home
    Save on your winter energy bills

    Save on your winter energy bills

    Making energy-smart choices can reduce winter’s impact on your wallet.

    Find out more

  • Environment
    Environment Improving stewardship and sustainable management of Australia’s environment.
    • Bushfire recovery
    • Climate change and the environment
    • Biodiversity
    • EPBC Act
    • Environmental information and data
    • International activities
    • Invasive species
    • Land
    • Marine
    • Partnerships
    • Protection
    • Report a breach of environment law
    • Threatened species & ecological communities
    • Waste and recycling
    • Wildlife trade
    Waste exports

    New waste plastic export regulations

    The Australian Government works to reduce waste plastics and turn that waste into valuable products.

    Find out more

  • Water
    Water Improving the sustainable management of Australia’s water supply for industry, the environment and communities.
    • Coal, Coal seam gas (CSG) and water
    • Commonwealth Environmental Water Office
    • Water policy and resources
    • Wetlands
    Water matters

    Water Matters

    Keep up with the latest news on the department's work in managing Australia's water resources.

    Read the latest edition here

  • Parks and heritage
    Parks and heritage Managing Australia’s iconic national parks, historic places and living landscapes.
    • Australian Marine Parks
    • Australian National Botanic Gardens
    • Booderee National Park
    • Kakadu National Park
    • Christmas Island National Park
    • National parks
    • Norfolk Island National Park
    • Heritage
    • Pulu Keeling National Park
    • The Great Barrier Reef
    • Uluṟu-Kata Tjuṯa National Park
    The reef

    Great Barrier Reef

    Australia is protecting and conserving this World Heritage Area.

    Find out more

  • Science and research
    Science and research Undertaking research and collecting data to support informed decisions and policies.
    • Climate change
    • Australia's biological resources
    • National Environmental Science Program (NESP)
    • Our science strategy
    • Australian Biological Resource Study (ABRS)
    • State of the Environment (SoE) reporting
    • Bird and bat banding
    • Supervising Scientist
    Our climate is changing

    Our climate is changing

    Find out more about how climate science helps Australians with the impacts of climate change.

    Find out more

  • About us
    About us We lead Australia’s response to climate change and sustainable energy use, and protect our environment, heritage and water.
    • Accountability and reporting
    • Assistance, grants and tenders
    • Contact us
    • Fees and charges
    • News and media
    • Our commitment to you
    • People and jobs
    • Publications
    • What we do
    • Who we are
    Our department has changed

    Our department has changed

    Learn more about our roles and responsibilities.

    Find out more

  • Online services
    Online services We do business with you using online platforms. This makes it easier for you to meet your legal requirements.
Department of Climate Change, Energy, Enviroment and Water

Breadcrumb

  1. Home
  2. About us
  3. Assistance, grants and tenders
  4. Environmental taxation concessions
  5. Register of Environmental Organisations

Sidebar first - About

  • Environmental taxation concessions
    • Deductible gift recipients
    • Register of Environmental Organisations
    • Spreading your environmental donation

Register of Environmental Organisations

We are a new department, established on 1 July 2022.

This website will be updated over the coming weeks to include all the functions delivered by the department. In the meantime, you may be redirected to other government sites for some material.

We administer the Register of Environmental Organisations (REO) which is a Commonwealth tax-deductibility scheme for environmental organisations enabled under the Income Tax Assessment Act 1997 (ITA Act). The REO is a list of environmental organisations and their public funds which have been assessed as eligible to receive tax deductable gifts from the public.

See the lists of environmental organisations who can accept tax deductible gifts.

Being listed on the REO is separate from registered charity status and eligibility for income tax and other exemptions. These are administered by the:

  • Australian Charities and Not for Profits Commission (ACNC)
  • Australian Taxation Office (ATO).

Eligibility

Eligibility requirements to be included on the REO are listed in our guidelines.

To be eligible for the REO, your organisation must have a principal purpose of either:

  • the protection and enhancement of the natural environment or a significant aspect of the natural environment; or
  • the provision of information or education, or the carrying on of research about the natural environment or a significant aspect of the natural environment.

You may want to seek independent advice as to your eligibility before applying.

Australian Business Number (ABN)

Your organisation must have an ABN before it can apply to be endorsed as a deductible gift recipient.

Find out how to register for an ABN.

Governing documents

Your organisation’s governing documents must address certain criteria. Follow the guidelines to make any required updates.

We can help by reviewing your draft governing documents against the mandatory technical requirements of the ITA Act.

Legislative changes

Legislation amended in September 2021 requires non-government deductible gift recipients (DGRs) to be a registered charity from 14 December 2021. Charity registration is an existing requirement for the majority of general DGR categories. The amendment extends this requirement to the remaining DGR categories, including the REO.

What you need to know

From 14 December 2021, a requirement for DGR endorsement is that all funds, authorities or institutions must be one of the following:

  • a registered charity
  • an Australian government agency, or
  • operated by a registered charity or an Australian government agency.

This means that any non-government not-for-profit organisation will have to be registered as a charity with the ACNC to be endorsed as a DGR.

Organisations already endorsed as a DGR will have 12 months to meet the new requirements to register as a charity. An organisation with existing DGR endorsement that needs a longer period to comply, may be eligible to apply to the Commissioner for Taxation for an additional 3 year exemption. More information about these arrangements is available on the ATO and ACNC websites.

DGRs who are already registered charities do not need to do anything.

Guidelines

Our guidelines set out what requirements you must meet and how to apply.

Download

REO Application Guidelines (PDF - 248.78 KB) ​
REO Application Guidelines (DOCX - 2.09 MB) ​

Apply for entry into the register

You need to submit a completed application package which includes:

  • application form
  • a copy of your organisation’s certificate of incorporation (if applicable)
  • a copy of your governing documents (for example, constitution, rules, memorandum and articles of association, deed of trust or settlement)
  • Public Fund Management Committee Member Nomination Forms
  • a brief (half page) description of your organisation and its activities. We will include this in a decision brief to the Minister for the Environment. Do not simply restate the objectives in your governing documents. 

Do not send us original documents. We will not return them.

You can also include your most recent:

  • annual report
  • audited financial statement
  • publications (for example, newsletter).

Email your application to reo@awe.gov.au.

Download forms

Application form:

REO Application Form (PDF - 87.34 KB) ​
REO Application form (DOCX - 47.41 KB) ​

Nomination form (submit 1 per member):

Public Fund Management Committee Member Nomination Form (PDF - 41.42 KB) ​
Public Fund Management Committee Member Nomination Form (DOCX - 21.45 KB) ​

Resignation form:

Public Fund Management Committee Member Resignation/Removal Form (PDF - 27.2 KB)
Public Fund Management Committee Member Resignation/Removal Form (DOCX - 45.6 KB)

Assessing your application

Complete applications are assessed in detail to ensure that all requirements are met, with particular focus on an organisation’s principal purpose. The department is not the decision maker. After assessment, your application will be submitted for approval to the:

  • Minister for the Environment and
  • Assistant Treasurer, acting for and on behalf of the Treasurer.

The final decision can take over 12 months from when we receive a completed application.

Reporting

If your organisation is listed on the REO, you must submit a statistical return each year.

If your organisation is a registered charity, you must also report separately to the ACNC.

You do not need to submit a copy of your audited financial statement along with your statistical return. However, we may ask you to provide more information if we audit your return. This may include asking you for an audited statement.

If you do not provide this information, we may take enforcement action against you. This may include removing your organisation from the REO.

Timeframes

Statistical returns are due 4 months after the end of the reporting period.

If your reporting period ends 30 June, your statistical return for the period will be due by 31 October.

Email your completed statistical return to reo@awe.gov.au.

Download statistical report template for current year

Register of Environmental Organisations 2022 statistical return form (PDF - 214 KB)
Register of Environmental Organisations 2022 statistical return form (DOCX - 71.1 KB)

Download statistical report template for previous years

Register of Environmental Organisations 2021 statistical return form (PDF - 300.61 KB)
Register of Environmental Organisations 2021 statistical return form (DOCX - 96.4 KB)

Register of Environmental Organisations 2020 statistical return form (PDF - 93.7 KB)
Register of Environmental Organisations 2020 statistical return form (DOCX - 88.32 KB)

Register of Environmental Organisations 2019 statistical return form (PDF - 143.81 KB)
Register of Environmental Organisations 2019 statistical return form (DOCX - 89.62 KB)

​Register of Environmental Organisations 2018 statistical return form (PDF - 106.96 KB)
Register of Environmental Organisations 2018 statistical return form (DOCX - 89.69 KB)

Register of Environmental Organisations 2017 statistical return form (PDF - 257.2 KB)
Register of Environmental Organisations 2017 statistical return form (DOCX - 83.94 KB)

Register of Environmental Organisations 2016 statistical return form (PDF - 67.56 KB)
Register of Environmental Organisations 2016 statistical return form (DOCX - 97.17 KB)

Register of Environmental Organisations 2015 statistical return form (PDF - 67.56 KB)
(DOCX - 97.17 KB)

Updating your details

You must advise us of any changes to your operation.

Let us know if your organisation, or its public fund:

  • changes its name
  • changes the membership of its public fund management committee
  • departs from the model rules of the public fund (see Section 7 of the guidelines).

More information

Visit the following ATO and ACNC websites for more information on registering as a charity.

  • ATO – New legislation: Deductible gift recipient reform
  • ACNC – Legal meaning of a charity
  • ACNC – Before you start a charity
  • ACNC – Applying to register as a charity

Contact us

The REO team can be contacted by using the below.

Phone: 02 6274 1467

Email: reo@awe.gov.au (preferred contact)

Mail to:

The Administrator
Register of Environmental Organisations
Department of Climate Change, Energy, the Environment and Water
GPO Box 3090
Canberra ACT 2601

Read more

  • Read the REO report: A Decade of Donations for the Environment
  • Search the Australian Business Register to find entities that can receive tax deductible donations
  • Australian Charities and Not-for-Profit Commission
  • ATO gifts and fundraising
Thanks for your feedback.
Thanks! Your feedback has been submitted.

We aren't able to respond to your individual comments or questions.
To contact us directly phone us or submit an online inquiry

CAPTCHA
This question is for testing whether or not you are a human visitor and to prevent automated spam submissions.

Please verify that you are not a robot.

Skip

Footer

  • Contact us
  • Accessibility
  • Disclaimer
  • Privacy
  • FOI
Last updated: 18 August 2022

© Department of Climate Change, Energy, the Environment and Water

We acknowledge the Traditional Owners of country throughout Australia and recognise their continuing connection to land, waters and culture. We pay our respects to their Elders past, present and emerging.