Gift funds - frequently asked questions

What is a DGR?

A DGR is an organisation that can receive income tax deductible gifts and deductible contributions.

Some DGRs are listed by name in the tax law but most must apply to the ATO to be endorsed as DGRs. There are two types of DGR endorsement:

• where an organisation is endorsed as a whole, for example, public hospitals and public universities, and
• where an organisation is endorsed for the operation of a fund, authority or institution that it owns or includes, for example, schools endorsed for the operation of a school building fund and local councils endorsed for the operation of a public library.

For more information about the DGR endorsement process, refer to The endorsement process for deductible gift recipients (NAT 3193).

Sections within Gift fund

• Who is required to maintain a gift fund?
• What is a DGR?
• What is a gift fund?
• Is a gift fund maintained for an organisation or part of an organisation?
• What is a fund?