ato logo
Search Suggestion:

Deductible gift recipient endorsement

If a not-for-profit organisation wants to receive gifts and contributions that are income tax deductible, it must be a deductible gift recipient (DGR).

Last updated 12 October 2021

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 in a general DGR category
  • or, in exceptional cases, listed by name in the tax law.

There are some requirements you must meet before your not-for-profit can be endorsed by us as a DGR.

See also

Next steps

DGR categories

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

Apply for DGR endorsement

Find out how your organisation can apply for DGR endorsement.

Rules and tests for DGR endorsement

You must meet certain requirements to be endorsed as a deductible gift recipient (DGR).

Progress of your endorsement application

If your endorsement application is approved your charity will receive an endorsement notification. There are review rights if your application is delayed or refused.

QC46212