The endorsement process for deductible gift recipients

To print the fact sheet, click on the printer icon above the table of contents at the right.

Introduction

This fact sheet outlines the process for obtaining endorsement as a deductible gift recipient (DGR) including:

• requirements for DGR endorsement
• how to apply for DGR endorsement
• the consequences of being endorsed as a DGR.

What is a deductible gift recipient?

A deductible gift recipient (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 us to be endorsed as DGRs.

For a list of DGRs named in the tax law, refer to Deductible gift recipients listed by name in the tax law.

What is DGR endorsement?

DGR endorsement is the approval process for organisations that want to be endorsed by us as DGRs.

DGR endorsement allows donors to claim tax deductions for most types of gifts or donations they make to a DGR.

There are two types of DGR endorsement:

• where an organisation is endorsed as a whole - for example, public hospitals and public universities
• where an organisation is endorsed for a fund, authority or institution that it operates - for example, school building funds and council libraries.

For the second type of endorsement, only gifts and deductible contributions to the fund, authority or institution are tax deductible.