ATO logo

Community charity

Check the requirements for DGR endorsement as a community charity.

Last updated 4 September 2025

See requirements for community charities seeking endorsement as a deductible gift recipient (DGR).

Requirements for DGR endorsement for community charity categories

Type and Item no

Requirements

Community charity trust

13.1.1

A trust is a community charity trust if it meets all of the following:

  • it is specified in a ministerial declaration in force
  • all of its trustees are constitutional corporations
  • all of its trustees have agreed, in the approved form, to comply with the rules in the Community Charity Guidelines, as in force from time to time
  • none of its trustees have revoked that agreement.

To be eligible for DGR endorsement, a community charity trust must be established and maintained for specific allowed purposes.

Find out about who is eligible and how to be endorsed at Community charity trust.

Community charity corporation

13.1.2

A company is a community charity corporation if it meets all of the following:

  • it is specified in a ministerial declaration in force
  • it is either
    • a constitutional corporation
    • a body corporate that is not a constitutional corporation
  • all of its directors have agreed, in the approved form, to comply with the rules in the Community Charity Guidelines, as in force from time to time
  • none of its directors have revoked that agreement.

To be eligible for DGR endorsement, a community charity corporation must be operated for specific allowed purposes.

Find out about who is eligible and how to be endorsed at Community charity corporation.

Return to DGR table of categories able to obtain DGR endorsement.


QC52593