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  • Non-government DGRs required to register as a charity

    Tax law has now been amended, so that from 14 December 2021 all non-government deductible gift recipients (DGRs) will need to register as a charity. This amendment does not apply to ancillary funds or DGRs specifically listed in tax law.

    If your DGR is not already a registered charity, you will need to take steps to register with the Australian Charities and Not-for-profits Commission (ACNC).

    Transitional arrangements are available to provide you with additional time to meet the new requirements. Check if your organisation is eligible for the following transitional periods:

    • A 12-month transitional period to become a registered charity
    • An additional three-year extension by application

    If your organisation applies for a three-year extension, we will assess your application using defined criteria. These criteria have been prescribed by the Minister in a Legislative InstrumentExternal Link registered on 7 October 2021 and include, if your organisation:

    • Has made material changes to its purpose or activities, affecting ongoing entitlement to DGR endorsement
    • Has made reasonable steps to apply for charity registration with the ACNC
    • Is likely to be eligible for charity registration with the ACNC
    • Has previously had a charity registration refused or involuntarily revoked by the ACNC

    Stay informed by regularly visiting our DGRs required to be a registered charity page for future updates.

    Upcoming webinar

    RegisterExternal Link for our joint webinar with the ACNC on 9 December 2021 to learn about the change, transitional arrangements and what steps you need to take.

    More information

    If you have questions about DGR endorsement and transitional arrangements phone us on 1300 130 248 between 8.00am and 6.00pm, Monday to Friday. 

    See also  

    Last modified: 09 Dec 2021QC 67218