30‑120 Endorsement by Commissioner30‑120 Endorsement by Commissioner

#### 30‑120 Endorsement by Commissioner If an entity applies for endorsement in accordance with Division 426 in Schedule 1 to the Taxation Administration Act 1953, the Commissioner must endorse the entity: (a) as a \*deductible gift recipient, if the entity is entitled to be endorsed as a deductible gift recipient; or (b) as a \*deductible gift recipient for the operation of a fund, authority or institution, if the entity is entitled to be endorsed as a deductible gift recipient for the operation of the fund, authority or institution. > Note: For procedural rules relating to endorsement, see Division 426 in Schedule 1 to the Taxation Administration Act 1953.