Necessitous circumstances funds and tax deductible gifts

Introduction

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This fact sheet explains the characteristics of a 'necessitous circumstances fund' for the purposes of endorsement as a deductible gift recipient (DGR).

The fact sheet:

• explains what is a necessitous circumstances fund
• provides a checklist to help you work out whether your fund is a necessitous circumstances fund
• outlines DGR endorsement and how it is different to income tax exemption.