A-Z index

Deductible Gift Recipients (DGR)

Conditions for a tax-deductible contribution
To be tax deductible as a contribution, the contribution must be made by an individual to a DGR for an eligible fundraising event. The contribution has to comply with any conditions that may apply to the DGR and may be money or property, depending on the type of event.
Deductible gift recipients (DGR)
To claim a tax deduction, the gift or contribution must be made to a deductible gift recipient (DGR). The two ways your organisation can be a DGR are to either have DGR endorsement or to be listed by name in tax law.
Overseas aid funds
Explains whether a public fund can be endorsed by us as a deductible gift recipient under the category of Overseas aid fund.