Does your not-for-profit (NFP) organisation receive gifts?
Only certain organisations can receive tax-deductible gifts. They are called deductible gift recipients (DGRs).
A gift is when:
- there is a transfer of property
- the transfer is made voluntarily
- the donor does not expect anything in return for the gift
- the donor does not materially benefit from the gift.
If the donor benefits from the donation, it may still be tax-deductible as a contribution.
Unless your NFP organisation is a DGR, the supporter cannot claim a tax deduction for their gift or contribution to it.
Charities can receive tax-deductible gifts only if the charity is a DGR.
You can check if your organisation is already a DGR by either:
- visiting ABN lookupExternal Link
- phoning our dedicated NFP Advice Line on 1300 130 248 or our Indigenous helpline on 13 10 30 (8 am to 6 pm, Monday to Friday, except public holidays).
Check if your NFP organisation qualifies as a DGR at Deductible gift recipient eligibility.
If your NFP organisation is eligible, find out how to Apply for DGR endorsement.