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Deductible gift recipient endorsement

How a not-for-profit organisation can register as a deductible gift recipient (DGR) for donor tax deductions.

Last updated 4 July 2025

DGR categories

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

Deductible gift recipient reforms

How government reforms impact administration and oversight of organisations with deductible gift recipient (DGR) status.

Apply for DGR endorsement

How your not-for-profit organisation can apply for deductible gift recipient (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

See what happens after your charity lodges an endorsement application to be a deductible gift recipient (DGR).

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