Legal Structure

• Established as a company limited by guarantee;
• Establish a Public Fund;
• Apply for registration and endorsement with the Australian Charities and Not for Profit Commission (‘ACNC’); and
• Apply to be entered into the Register of Environmental Organisations.
• Application is to be made to the Australian Taxation Office (ATO) for endorsement as a Deductible Gift Recipient (DGR) and exemption from tax as a registered charity

In order to achieve DGR status, SZF should be registered as an environmental organisation. As an Environmental Organisation, SZ Foundation will not be a DGR in its own right. It must operate a Public Fund which is a DGR.

This Public Fund must be established as a separate entity by SZ Foundation, to which members of the public can make donations, and its funds must be used for the purposes of the SZ Foundation.