Donations to the ACBM are not tax deductible. It is not possible under current legislation for donations made to the ACBM in its current form to be tax deductible.

We would have to form a separate public fund for purely charitable purposes which would benefit of whole communities (not just brethren and sisters) in prescribed developing countries.

The legislation requires that for donations to be tax deductible, an organization has to be admitted to the “Overseas Aid Gift Deduction Scheme” and then be endorsed as a “Deductible Gift Recipient” with the ATO.

To be admitted to the “Overseas Aid Gift Deduction Scheme” we would have to meet the following requirements:

  • Establish a Public Fund
  • Be declared by the Minister for Foreign Affairs as an “approved organization”
  • The fund to be solely for the relief of people in a country, declared by the Minister for Foreign Affairs, to be a developing country.

The following is a summary of other requirements:

  • Set up a separate organization with separate accounting and bank account.
  • Public be invited to contribute
  • A majority of the committee to have a responsibility to the general community
  • The funds constitution to specifically state that it is to provide relief in declared “developing” countries
  • The name of the fund to indicate that it is a developing country’s aid fund
  • Activities to be focused on development and/or relief, with a record of providing aid in a professionally competent manner
  • Work in partnership with indigenous organizations, through planning and project management, not just as a fund raising arm
  • Demonstrate how we monitor and evaluate the overseas activities
  • The relief must be provided for “the wellbeing of the entire population and of all individuals”.
  • Funds provided “for individuals on a long term basis, for example, orphanages and hospital care programs, are not eligible.”

In effect a new and separate organization would have to be set up, advertising for public contributions with a team of professional workers in the field, working on public based projects for the benefit of entire communities.

If we were able to obtain endorsement for this new fund then this would totally change the focus of our work, and we would become a public non profit overseas aid organization assisting entire overseas communities in development projects. Any indication of only assisting our brethren and sisters would lead to our endorsement being withdrawn.

Under current legislation and maintaining our focus of preaching and pastoral work with our overseas brethren and sisters it is not possible to establish circumstances which would allow donations to be Tax deductible.