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DISCLAIMER
The following information is general in nature and relays information available on the ATO and ACNC websites.
Non Profit Specialists are not Taxation Agents. This information is not to be used or considered Taxation or Accounting advice.
Should you need Taxation or Accounting advice, please speak to your Taxation Agent.
Deductible Gift Recipient (DGR) endorsement
Organisations that are endorsed as deductible gift recipients (DGRs) are entitled to receive donations that are deductible from the donor's income tax. This means when a donor makes a gift or contribution to a DGR endorsed charity, they may be able to claim a tax deduction. The amount of the claim will depend on the type of gift or contribution they make.
The ACNC is responsible for registering organisations as charities, and the Australian Taxation Office (ATO) is responsible for endorsing organisations as DGRs.
Eligibility for DGR endorsement
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For a Charity to be endorsed as a DGR, it must meet the specific criteria of the DGR category it is applying for. Information about the different DGR categories and the specific requirements for each is available on the ATO website. It is important to note that not all charities are eligible for endorsements.
A Charity can either be endorsed as a whole, or a fund, authority or institution it operates can be endorsed. If a charity’s fund is endorsed as a DGR, only donations to that fund can be deductible.
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In exceptional cases, an organisation may have DGR status through a specific listing by name in tax law.
It is a requirement for organisations to be registered as a charity with the ACNC to be eligible for DGR endorsement, unless the organisation is:
• a government organisation
• an ancillary fund, or
• specifically listed in tax law.
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For more information, see the ATO’s guidance on DGRs required to be registered charities.
DGR Status is granted under different subtypes. You can view the subtypes here on the ATO website:
DGR table - Deductible Gift Recipient Categories | Australian Taxation Office (ato.gov.au)