Endorsed deductible gift recipients (DGRs) must meet all the other conditions as well as fall within a general DGR category. The only exception is ancillary funds which do not need to satisfy the ’in Australia’ condition.
DGRs listed by name are required to meet the ’in Australia’and the ‘receipts’conditions. The only exception is prescribed private funds which do not need to meet the ’in Australia’ condition.
This chapter explains the other conditions for DGRs:
Subscribe
