What is a DGR?
A deductible gift recipient (DGR) is an organisation that is entitled to receive income tax deductible gifts and deductible contributions.
The majority of DGRs are endorsed by us. The only DGRs that do not need to be endorsed are those listed by name in the income tax law. DGRs listed by name in the tax law include organisations such as Amnesty International Australia and the Australian Sports Foundation.
Can charities receive income tax deductible gifts?
Charities can receive tax deductible gifts provided the organisation is a deductible gift recipient. Some charities are not DGRs and therefore cannot receive tax deductible gifts.
How do I check if an organisation is a DGR?
Deductible gift recipients are endorsed by us or listed by name in the tax law.
How to check if an organisation is an endorsed DGR
You can check if an organisation is an endorsed DGR.
- Visit www.abn.business.gov.au and enter either the organisation's Australian business number (ABN) or name in the search box. If
- only one record matches your search criteria - the current ABN details are displayed
- more than one record matches your search criteria - a 'Search results' list is displayed - select the organisation's ABN to access its current ABN details.
If the organisation is a DGR, information about its current DGR status is recorded under 'Deductible gift recipient'.
A complete list of endorsed DGRs can be downloaded from the ABN Lookup website. Two lists are available:
- entities that are DGR endorsed as a whole
- entities that are DGRs in relation to the operation of a fund, authority or institution.
The information is updated daily. See Deductible gift recipients on ABN Lookup.
How to check if an organisation is a DGR listed by name in the tax law
To check if an organisation is a DGR listed by name in the tax law, refer to Deductible gift recipients listed by name in the tax law.
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For an explanation of DGRs listed by name, see DGRs listed by name in GiftPack (NAT 3132).
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Last Modified: Friday, 19 February 2010