Entities with deductible gift recipient (DGR) status can receive donations which are deductible from the donor’s assessable income.
Division 30 of the Income Tax Assessment Act 1997 (Act) includes:
- which entities can gain DGR status and
- the different DGR types.
Apply for endorsement under a DGR category
Most entities with DGR status are endorsed by the Australian Taxation Office (ATO) under one of the DGR categories set out in subdivision 30B of the Act.
Your entity must:
- have an eligible purpose, or
- operate a fund, authority or institution that does.
Visit the ATO website to see if you’re eligible for DGR status and how to apply
Treasury’s role
Treasury receives proposals to the Assistant Minister for Productivity, Competition, Charities and Treasury for your entity to be:
- specified as a community charity in a ministerial declaration or
- specifically listed as a DGR in the Act.
Community charities
Community charities are a special type of DGR.
Community charities must be specified in a ministerial declaration before they may be endorsed by the ATO.
You need to submit a proposal to the minister before you apply to the ATO for endorsement.
See Community charities on how to submit a proposal
Specific listings
In exceptional cases, an entity may not fall neatly into one of the DGR categories (including as a community charity).
You may request to be specifically listed by name in the Act.
Treasury can help you submit a proposal to the minister.
See Specific listings on how to submit a proposal
Contact us
If you have questions about Treasury’s role, you can email the Not-for-profits Unit on dgr@treasury.gov.au