Deductible gift recipient eligibility

Check if your not-for-profit (NFP) organisation is eligible to be endorsed as a deductible gift recipient (DGR).

All deductible gift recipients (DGRs) must meet the ‘in Australia’ condition, established and operated in Australia.

NFP organisations must transfer certain surplus assets to a DGR, authority or institution when wound up or revoked.

How to be endorsed as a deductible gift recipient (DGR) for the operation of a fund, authority or institution.

What to do when endorsed deductible gift recipients (DGRs) are wound up or their endorsement is revoked.

All general DGR categories are now required to be registered as a charity. Transitional periods may apply.