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14 Oct 2021 NFPs and Charities

Is my organisation eligible for DGR endorsement?

Organisations endorsed as deductible gift recipients (DGRs) are entitled to receive gifts which are deductible from the donor’s income tax. DGRs are either:

  • endorsed by the ATO and fall in a general DGR category; or
  • in exceptional cases, listed by name in the tax law.

There are some requirements you must meet before your not-for-profit can be endorsed by the ATO as a DGR.

More information can be found here.

Types of DGRs

Deductible gift recipients (DGRs) are either endorsed by the ATO or listed by name in the law. There are over 52 DGR endorsement categories that the ATO can endorse.

DGRs are grouped in tables in the tax law and each DGR category has a unique item number that you need to add to your application form.

From 14 December 2021, all non-government DGRs are required to register as a charity, except for ancillary funds or DGRs specifically listed in tax law. DGRs that are not already registered as a charity may be eligible for transitional arrangements.

More information can be found here.

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