Register of Environmental Organisations

Transfer of administration

The administration of Register of Environmental Organisations (REO) will transfer to the Australian Taxation Office (ATO) on 1 January 2024 following amendment to the Treasury Laws Amendment (Refining and Improving Our Tax System) Act 2023.

The amendments are part of the Deductible Gift Recipient (DGR) Reform program and will streamline administration and applications. The reform will see the administration of the REO transferred to the ATO and will impact ongoing reporting requirements.

Read more about Deductible gift recipient reform on the ATO website.

We administer the Register of Environmental Organisations (REO). This is a Commonwealth tax-deductibility scheme for environmental organisations enabled under the Income Tax Assessment Act 1997 (ITA Act). The REO is a register 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:

Eligibility

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

Interested organisations are encouraged to seek independent advice on 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.

Guidelines and Public Fund Management Committee

The Guidelines are being revised to correctly reflect the definition of a responsible person.

We are revising the Public Fund Management Committee Member Nomination Form and REO Guidelines. The revisions will include removing the following categories and all references to these categories:

  • past or present office holders of other community organisations;
  • person who has held a public position;
  • trustees or board members of a not-for-profit school or college; and
  • directors of public companies.

Applicants should disregard references to those listed categories in the current version of the Nomination Form and REO Guidelines.

We will contact entities which have already applied to be on the REO, or have been entered on the REO, on the basis of these categories as necessary.

Please see Taxation Ruling TR 95/27 – Public Funds for guidance on the types of funds considered to be ‘public funds’. It also provides guidance about which persons may be considered to have a degree of responsibility to the community as a whole.

REO Guidelines

Your governing documents must include mandatory clauses for the REO. Refer to the guidelines to make any required updates.

We will assist by conducting a preliminary review of your governing document before a complete application is submitted. We may comment on technical errors or omissions, but not provide advice on your activities or principal purpose. You should seek your own legal advice on whether your constituting documents meet the requirements of the Income Tax Assessment Act 1997 (Cth) and the Guidelines prior to submitting an application to the REO.

We are limited in the assistance we can provide to applicants. Any information we provide is not legal advice or an indication that a future application will or will not be successful.

Download

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

If you have trouble accessing these files, contact us for help.

Apply to the REO

Submit your complete application to reo@dcceew.gov.au or mail the package to us. Your application must include:

  • a completed application form with details of your ABN and registered charity status
  • a copy of your organisation’s certificate of incorporation (if applicable)
  • a copy of your organisation's governing documents (for example, constitution, rules, memorandum and articles of association, deed of trust or settlement)
  • 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.

To support your application, you can also include your organisation’s most recent annual report, an audited financial statement or recent publications (for example, newsletter). These are not mandatory.

Download application form

REO Application form (PDF 978 KB) ​
REO Application form (DOCX 91.8 KB) ​

Exemption from Membership Requirement (PDF 831 KB)
Exemption from Membership Requirement (DOCX 96.1 KB)

If you have trouble accessing these files, contact us for help.

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. We assess your application to make sure the application meets each of the technical requirements for the REO. The application is then provided for consideration to the:

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

The final decision can take up to, and in some cases over, 12 months from when a completed application is received.

Reporting

If your organisation is listed on the REO, you must submit a statistical return each year. This is in addition to the reporting requirements 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. Statistical returns are due 4 months after the end of the reporting period.

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

Register of Environmental Organisations 2022 statistical return form (PDF 215 KB)
Register of Environmental Organisations 2022 statistical return form (DOCX 70 KB)

Advise us of any changes

Please email us to let us know if your organisation, or its public fund:

  • changes its name
  • departs from the model rules of the public fund (see Section 7 of the guidelines)
  • changes the membership of the public fund management committee (in which case, please complete a Resignation Form and/or Nomination Form as appropriate).

The Nomination Form has been removed from our website while it is being revised to correctly reflect the requirements of a responsible person. While this is being revised, please email reo@dcceew.gov.au with the nominee’s name and details of how the nominee meets the requirements of a responsible person.

Download

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

If you have trouble accessing these files, contact us for help.

Deductible Gift Recipient (DGR) Reforms

On 5 December 2017 the former government announced reforms to the administration and oversight of organisations with deductible gift recipient (DGR) status. The changes were designed to strengthen governance arrangements, reduce administrative complexity and ensure continued trust and confidence in the sector. Part of this package has included the following.

DGR Register Reforms

On 28 June 2023, Treasury Laws Amendment (Refining and Improving Our Tax System) Act 2023 became law, the commencement of the Bill is 1 January 2024.

The reform will transfer administration of the 4 unique DGR categories from portfolio agencies to the Australian Tax Office (ATO). It is designed to make all DGR categories consistent in administration, reduce red tape imposed on endorsed organisations, and simplify the application process for organisations seeking DGR status.

On 13 September 2021, Treasury Laws Amendment (2021 Measures No. 2) Act 2021 became law. The amendment to the Income Tax Assessment Act 1997 requires a fund, authority or institution to, as a precondition for DGR endorsement, be:

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

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

Contact us

Email: reo@dcceew.gov.au

Mail to:

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

Read more