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  • Types of DGRs

    There are two types of DGRs, those:

    • endorsed by us (the ATO)
    • listed by name in the tax law.

    Endorsed DGRs

    There are approximately 50 DGR endorsement categories, and eligibility is based on the organisation's purpose or the purpose of a fund, authority or institution it operates. Each category has an item number which you will need to add to your application form.

    Some of the categories listed in the table below:

    • refer you to more information
    • have a gift condition.
      • This means the tax law adds an extra condition on the gifts that can be received. That is, the gift may only be tax deductible if it is made within a specific period or for a specific use. Most of the categories do not have a gift condition.
       

    There are four categories that are administered by other government departments:

    The DGR table lists the endorsement categories and are grouped as follows:

    • health
    • education
    • research
    • welfare and rights
    • defence
    • environment
    • the family
    • international affairs
    • sports and recreation
    • cultural organisations
    • fire and emergency services
    • ancillary funds.

    Next steps:

    Listed by name DGRs

    DGRs listed by name in the tax law include organisations such as the Australian Sports Foundation and Amnesty International Australia. For an organisation to become a DGR listed by name, Parliament must amend the tax law to include the name of the organisation in the law. We do not process inquiries for listing a DGR by name. Requests, in writing, should be directed to the Treasurer.

    See also:

    Last modified: 19 Jun 2017QC 46213