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Deductible gift recipient eligibility

You must meet certain requirements to be endorsed as a deductible gift recipient (DGR).

Last updated 1 January 2024

Types of DGR endorsement

Work out if you are eligible to be endorsed as a deductible gift recipient (DGR).

There are 2 types of DGR endorsement:

  • where an organisation as a whole falls within a DGR category
  • where a fund, authority or institution that is operated by an organisation falls within a DGR category.

If an organisation as a whole falls within a DGR category, donors may claim an income tax deduction for gifts and deductible contributions to the entity.

If a fund is legally owned by an organisation or an authority or institution within an organisation, the organisation can be endorsed, but it is endorsed only for the particular fund, authority or institution.

Only gifts and deductible contributions to the fund, authority or institution can be deductible.

If an organisation operates more than one fund, authority or institution, it will need a separate endorsement for each one.

Each DGR category has additional eligibility requirements specific to that category. These are set out in the DGR table.

From 14 December 2021, non-government DGRs are required to be a registered charity, except for ancillary funds or DGRs that are specifically listed in tax law. A transitional period applies for eligible not-for-profits. For more information, see DGRs required to be a registered charity.

 

 

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