This discussion paper considers potential reforms to the Deductible Gift Recipient (DGR) tax arrangements. DGR status allows an organisation to receive gifts and contributions for which donors are able to claim a tax deduction. The DGR tax arrangements are intended to encourage philanthropy and provide support for the not-for-profit (NFP) sector.
This paper outlines a number of proposals to strengthen the DGR governance arrangements, reduce administrative complexity and ensure that an organisation’s eligibility for DGR status is up to date. Interested parties are invited to comment on the proposals outlined in this paper.
Treasury received around 2,500 submissions to the discussion paper.
Around 1,800 campaign submissions were received, including approximately: