| Animal welfare charities |
| This fact sheet explains the characteristics of an 'animal welfare charity' for the purposes of endorsement as a deductible gift recipient. |
| Application for endorsement as a deductible gift recipient |
| Complete this application if your organisation wants to apply for endorsement as a deductible gift recipient. NAT 2948. |
| Charitable services institution |
| This fact sheet explains whether a fund can be endorsed by the ATO as deductible gift recipient (DGR) under the general DGR category 'charitable services institution' and receive income tax deductible gifts. |
| Deductible gift recipient - outline for government |
| This document outlines the types of deductible gift recipients (DGRs), endorsement requirements for DGRs, workplace giving programs, the types of gifts that are tax deductible and what donors have to do to claim deductions for their gifts. |
| Deductible gift recipients - frequently asked questions |
| Answers to frequently asked questions about deductible gift recipients (DGRs) including endorsement requirements, types of DGRs and how to check if an organisation is a DGR. |
| Deductible gift recipients listed by name in the tax law |
| This document contains a list of deductible gift recipients which are specifically listed by name in the income tax law. |
| Disaster donations |
| Information on collecting funds and making donations to victims of the recent disasters in Queensland, New South Wales, Victoria and Western Australia. |
| Fire and emergency services funds |
| Explains whether a fund run by a volunteer fire brigade can be endorsed as a fire and emergency services recipient and receive income tax deductible gifts. |
| Gift fund requirements |
| Organisations that are endorsed, or seeking to be endorsed, as deductible gift recipients (DGRs) for the operation of a fund, institution or authority must maintain a gift fund. This fact sheet outlines the gift fund requirements for these DGRs. |
| Gift funds - frequently asked questions |
| This web page answers frequently asked questions about gift funds including who must have a gift fund and how to set up, maintain and wind up a gift fund. |
| Guidelines for approved research institute applicants |
| Guidelines to assist organisations seeking approved research institute status. An application checklist is also included. |
| Harm prevention charities |
| This fact sheet explains the requirements for entry on the Register of Harm Prevention Charities and endorsement as a DGR, |
| Instructions for endorsement as a deductible gift recipient |
| These instructions help you complete the Application for endorsement as a deductible gift recipient (NAT 2948). |
| List of disasters |
| This document contains a list of declared disasters that a fund can apply for endorsement under the Australian disaster relief fund and developed country disaster relief fund deductible gift recipient categories. |
| Necessitous circumstances funds and tax deductible gifts |
| Information about when we will endorse a fund as a deductible gift recipient (DGR) under the general DGR category 'necessitous circumstances fund' so it can receive income tax deductible gifts. |
| Overseas aid funds |
| This fact sheet explains whether a fund can be endorsed by us as a deductible gift recipient (DGR) under the general DGR category 'overseas aid fund' and receive income tax deductible gifts. |
| Political contributions and gifts |
| This document outlines income tax deductions for contributions to political parties. |
| Private ancillary funds |
| This fact sheet explains the deductible gift recipient (DGR) category for private ancillary funds (private AFs) that came into effect on 1 October 2009, if a fund can be endorsed under the DGR category for private AFs and the transitional arrangements for prescribed private funds (PPFs). |
| Private ancillary funds - frequently asked questions |
| Answers to frequently asked questions about private ancillary funds (Private AFs) to help trustees and directors of trustees understand the laws we administer relating to Private AFs. |
| Public ancillary funds |
| This fact sheet explains the deductible gift recipient (DGR) category for public ancillary funds (public AFs), the changes that apply to this DGR category from 1 January 2012 and the transitional arrangements for existing public AFs. |
| Public funds |
| This fact sheet explains what a public fund is for the purposes of endorsement as a deductible gift recipient. |
| Public libraries, public museums and public art galleries |
| This fact sheet explains the characteristics of a public library, museum and art gallery for the purposes of endorsement as a deductible gift recipient. |
| Scholarship funds |
| This fact sheet explains the characteristics of a scholarship fund for the purposes of endorsement as a deductible gift recipient. |
| Scholarship funds - eligible scholarships, bursaries and prizes |
| Provides examples of eligible scholarships, bursaries and prizes for which DGR scholarship funds can provide money. DGR scholarship funds are funds endorsed by the ATO as deductible gift recipients under the category of scholarship funds. |
| School building funds |
| This fact sheet explains the characteristics of a school building fund for endorsement as a deductible gift recipient. |
| The endorsement process for deductible gift recipients |
| This fact sheet outlines the process for deductible gift recipient (DGR) endorsement. |
| War memorial repair funds |
| This fact sheet discusses the characteristics of a war memorial repair fund for endorsement as a deductible gift recipient. |
| Worksheet 1: review of a DGR endorsed as a whole |
| This worksheet helps you work out if your organisation is still enitled to endorsement as a deductible gift recipient. |
| Worksheet 2: review of a DGR endorsed for the operation of a fund, authority or institution it owns or includes |
| This worksheet helps you work out if your organisation is still entitled to endorsement as a DGR. |