Deductible gift recipients listed by name in the tax law

Introduction

The income tax law determines which organisations and types of organisations can be deductible gift recipients (DGRs). DGRs are:

• endorsed by us, or
• listed by name in the tax law.

The majority of deductible gift recipients (DGRs) are endorsed by us.

A complete list of endorsed DGRs can be downloaded from the Deductible gift recipients page on www.abn.business.gov.au

This document considers those DGRs which are listed by name in the tax law. It:

• explains what is a DGR, in particular DGRs listed by name in the tax law
• describes what types of gifts they can receive
• explains gift conditions that may limit deductibility
• links to the particular income tax law which lists DGRs listed by name.