Instructions for endorsement as a deductible gift recipient

About these instructions

What organisations and types of organisations can receive income tax deductible gifts is determined by the income tax law. Organisations that can receive income tax deductible gifts are called deductible gift recipients (DGRs).

Some DGRs are listed by name in the income tax law. For other organisations to be DGRs they must fall within a general category set out in the income tax law. Organisations that fall within the general categories need to be endorsed by us as DGRs. If an organisation in a general category is not endorsed, donors cannot claim tax deductions for their gifts to that organisation.

These instructions will help you complete the Application for endorsement as a deductible gift recipient (NAT 2948).

Who should use this application

You should complete this application if your organisation wants to be endorsed:

• as a whole as a DGR
• as a DGR for a fund, authority or institution it owns or includes.

Before completing this application, you must confirm your organisation is entitled to be endorsed as a DGR. For more information about the requirements for endorsement, visit Deductible gift recipient essentials on our website. You do not need to complete this application for endorsement if your organisation is a: DGR listed by name in the income tax law registered political party. For more information, refer to GiftPack.