There are two types of deductible gift recipients (DGRs), those:
DGRs endorsed by the ATO
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 and 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:
- 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. DGRs that are not already registered as a charity may be eligible for transitional arrangements.
For more information, see DGRs required to be a registered charity.
The DGR tables list the endorsement categories and are grouped as follows:
There are four DGR categories currently administered by other government departments:
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.
We do not process requests for listing a DGR by name. To apply go to Treasury's DGR specific listing webpageExternal Link. All requests must be in writing and directed to the Treasurer.
DGRs listed by name are sorted into groups in the tax law and are listed in a table for each group:
Deductible gift recipients (DGRs) are either endorsed by us or listed by name in the law. There are over 52 DGR endorsement categories we can endorse.