• Apply for DGR endorsement

    You can apply to us for endorsement as a deductible gift recipient (DGR) if your not-for-profit (NFP) organisation:

    • has an Australian business number (ABN)
    • falls into a DGR category or operates a fund, authority or institution that falls into a DGR category
    • is in Australia, or its fund, authority or institution is in Australia
    • has acceptable rules dealing with the transfer of surplus gifts and deductible contributions on winding up or revocation of endorsement, and
    • satisfies the gift fund requirements, if applicable.

    See also:

    Can you be endorsed as a DGR?

    Next steps:

    • If your organisation is applying for registration as a charity with the Australian Charities and Not-for-profits Commission (ACNC), you can apply to us for DGR endorsement on the ACNC's registration application form. Visit acnc.gov.auExternal Link for more information.
    • If your organisation already has an ABN and is either already a registered charity or not required to be a registered charity for DGR endorsement, you can apply for DGR endorsement on the form Application for endorsement as a deductible gift recipient (NAT 2948).

    Applying for endorsement for the operation of a fund, authority or institution

    If you are applying for endorsement for the operation of a fund, authority or institution that is part of your organisation, the application will ask for details of the fund, authority or institution.

    If there is more than one fund, authority or institution for which you want endorsement, use a separate application for each.

    If you are seeking endorsement for your organisation itself and also for the operation of a fund, authority or institution that is part of your organisation, use separate applications for the different endorsements.

    Example – separate endorsement applications

    A corporation that is a registered public benevolent institution is seeking endorsement for itself. It is also seeking endorsement for a public library it operates. It will lodge two separate applications.

    End of example

    When endorsement starts

    The application will ask you for the date from which you want your organisation to be endorsed.

    Most organisations use the date from which they are entitled to endorsement.

    Example – date of endorsement

    A public art gallery in Australia (item number 12.1.4) was established on 1 May 2014 and had an ABN from that date. It therefore would enter an endorsement date of 1 May 2014.

    End of example

    However, the earliest possible date an organisation can be endorsed as a DGR is 1 July 2000 unless it is applying for endorsement under one of the categories in the table below.

    DGR category

    Item number

    Earliest possible date of endorsement

    Public ambulance service

    1.1.7

    1 April 2004

    Public fund for public ambulance services

    1.1.8

    1 April 2004

    Public fund for ethics education in government schools

    2.1.9A

    29 June 2013

    Government special school

    2.1.12

    1 April 2004

    Scholarship fund

    2.1.13

    1 July 2006

    Public fund on the Register of Harm Prevention Charities

    4.1.4

    1 July 2003

    Australian disaster relief fund

    4.1.5

    1 July 2006

    Animal welfare charity

    4.1.6

    1 July 2006

    Charitable services institution

    4.1.7

    1 July 2006

    War memorial repair fund

    5.1.3

    1 July 2006

    Public fund for provision of family counselling or family dispute resolution

    8.1.2

    1 July 2006

    Developed country disaster relief fund

    9.1.2

    1 July 2006

    Fire and emergency services coordinating body

    12A.1.1

    7 December 2010

    Fire and emergency services coordinating body fund

    12A.1.2

    7 December 2010

    Fire and emergency services fund

    12A.1.3

    7 December 2010

    Public ancillary fund

    AA.A.AA

    1 January 2012

    Private ancillary fund

    P.A.F

    1 October 2009

    Example – Earliest possible date of endorsement

    A school that is a registered charity operates a scholarship fund (item number 2.1.13). The fund was established on 1 January 2006. When applying for endorsement of its scholarship fund, the school would enter an endorsement date of 1 July 2006.

    End of example

    Donors can claim income tax deductions only for the gifts they make to your organisation from the date it is endorsed to the earlier of the date of revocation of endorsement or the date it is no longer entitled to receive tax deductible gifts.

    Endorsement notification

    When we have processed your application, we will send you written confirmation that your organisation either:

    • is endorsed as a DGR
    • has been refused endorsement.

    If your organisation is endorsed, donors can claim income tax deductions for gifts made from the date the endorsement starts.

    Delays in notification

    If you believe we are too slow in notifying you about whether your organisation is endorsed, you can have your application treated as if it had been refused. The deemed refusal will trigger formal review rights.

    The earliest you can notify us that you want to have your organisation's application treated as if it had been refused is the later of the following:

    • the end of the 60th day after you made the application
    • the end of the 28th day after the last day on which you gave us information or documentation we had requested.

    To have your application treated as if it had been refused, you must give us written notice that you want it treated in that way. Your application will be deemed to be refused on the day you give such notice.

    You then have a right to lodge an objection to the deemed refusal and have the decision reviewed.

    Refusal of applications

    If your application for endorsement is refused, we will provide you with a clear explanation of our decision. At your request, we will review any of our decisions or actions affecting your organisation and try to resolve any problems quickly and informally. If you want us to do this, you should contact the person handling your case, or the area of the ATO where the decision was made or where action was taken.

    You also have the right under the law to ask us for a review by lodging an objection against the refusal, or deemed refusal.

    See also:

    How to object to a decision

    Last modified: 20 Jul 2015QC 46216