The Harold Mitchell Foundation is bound by Australian taxation laws and its Trust Deed in terms of to whom grant funding can be legally provided. Before your proposal can be considered by our Foundation, your organisation must fulfil a number of eligibility requirements, as well as meet our project funding criteria and understand its obligations should you be successful in receiving project funding.
Eligibility
1. Australian Taxation Office Endorsements
The Harold Mitchell Foundation is bound by Australian taxation laws and its Trust Deed in terms of to whom grant funding can be legally provided. To be eligible for funding, organisations must be endorsed as both:
a) a Tax Concession Charity or TCC (formerly ITEC – Income Tax Exempt Charity); and
b) a Deductible Gift Recipient (DGR).
Organisations can determine their Australian Taxation Office (ATO) status by going to the Australian Government’s site www.abr.business.gov.au and entering their ABN or organisation name. Please note that some organisations are specifically named in the Income Tax Assessment Act 1977 as being a DGR.
If you confirm that you are endorsed as a DGR, you will need to sight the actual physical copy of your ATO endorsement to clarify whether your provision for gift deductibility is item 1 or item 2 of the table in section 30-15 of the Income Tax Assessment Act 1997. If you are endorsed under item 1, you are eligible to apply. If endorsed under item 2, you will be an organisation categorised as an ancillary fund and therefore ineligible, as your fund is not legally able to receive grants.
If your organisation has DGR status only in respect of a specific fund, authority or institution, any application to the Foundation must relate specifically to a project or activity for which DGR status has been granted by the ATO.
2. Exclusions
A number of exclusions apply to the types of applications that can be received by the Foundation.
Applications cannot be accepted from any of the following organisations or for any of the following categories:
• For-Profit bodies and commercial/business entities
• Individuals
• Political Parties
• Private School
• Sports clubs
• Organisations outside Australia
• Requests for retrospective funding
• Requests for capital works (although projects for capital fit-out requirements can be considered)
• Fundraising, public appeals or loans
• Contributions to the corpuses of other foundation trusts or not-for-profit organisations.
3. Project Funding Criteria
All applications will need to address the theme and criteria for the current round of funding. Please see the "How to apply" tab for more information.
4. Obligations
If you go on to being successful in receiving grant funding, you will be required to:
• Provide hard copies of your ATO endorsements for TCC and DGR status;
• Sign a grant agreement which outlines the terms and conditions of the funding arrangement.
Please also note that if you make an application and you are not the head of your organisation, we trust that you will have the full support from your organisation to make the application and to also proceed with your project.
