Register of Environmental Organisations

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:

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) ​

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

Download statistical report template for previous years

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.

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 Agriculture, Water and the Environment
GPO Box 858
Canberra ACT 2601

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