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  • Avoid losing deductible gift recipient status: apply for an extension

    If you are an eligible not-for-profit (NFP), you can apply now for a 3-year extension to register as a charity to maintain your deductible gift recipient (DGR) status. If approved, you will have until 14 December 2025 to register as a charity with the Australian Charities and Not-for-profits Commission.

    To apply

    • Check if you are eligible for a 3-year extension at ato.gov.au/DGRcharityregistration.
    • If your organisation is eligible and needs more time to meet the new requirements, download the Application for three-year extension to register as a charity.
    • Email the completed form to NFPmeasures@ato.gov.au before 14 December 2022.

    A law change in 2021 means that DGRs must be registered as a charity, an Australian government agency or operated by one. This requirement does not apply to ancillary funds or DGRs specifically listed by name in tax law.

    NFPs that do not meet these new requirements, or have not applied for a 3-year extension by the required date, will no longer be entitled to DGR endorsement and will have their status revoked. Our website has information on helping deductible gift recipients stay endorsed.

    Last modified: 04 Oct 2022QC 70483