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DGR categories

Deductible gift recipients (DGRs) are either endorsed by the ATO or listed by name in the tax law.

Last updated 3 July 2025

DGRs endorsed by the ATO

Not-for-profit organisations endorsed as deductible gift recipients (DGRs) are entitled to receive gifts which are deductible from the donor's income tax. DGRs are either:

  • endorsed by us and fall into a general DGR category
  • in exceptional cases, listed by name in the tax law.

There are 52 DGR endorsement categories, each with specific criteria. Eligibility is based on the organisation's purpose or the purpose of a fund, authority or institution it operates.

DGRs are grouped in tables in the tax law. Each DGR category has a unique item number you need to add to your application form.

Some of the categories listed in the DGR tables have a gift condition, meaning that:

  • the tax law adds an extra condition on the gifts that can be received
  • the gift may only be tax-deductible if it is made within a specific period or for a specific use.

From 14 December 2021, all non-government DGRs are required to register as a charity, except for ancillary funds or DGRs specifically listed in tax law.

For more information, see DGRs required to be a registered charity.

DGR endorsement categories

The DGR tables list the endorsement categories and are grouped as follows:

Listed by name DGRs

If your organisation does not fit into any of the DGR categories, you may apply to be specifically listed in the tax law. Organisations are only listed by name in exceptional circumstances. Parliament must amend the tax law to include the name of the organisation in the law.

DGRs listed by name in the tax law include organisations such as the Australian Sports Foundation and Amnesty International Australia.

The ATO does not process requests for listing a DGR by name. All requests must be in writing to the Treasurer. See how to apply at Treasury's DGR specific listingExternal Link.

DGRs listed by name are sorted into groups in the tax law and listed in a table for each recipient group, as follows:

 

 

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