Deductible gift recipient status – specific listing

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If your entity is not eligible for endorsement by the ATO under a DGR category, you can submit a proposal to the government to be specifically listed by name in the Income Tax Assessment Act 1997 (Act).

Exceptional circumstances

Being named in the Act only happens in exceptional circumstances.

Around 29,000 organisations have DGR status. Only around 230 are specifically listed.

Timing

The government will consider your proposal through the budget process.

You should submit your proposal at least 6 months before the:

  • Federal Budget, generally in May or
  • Mid-Year Economic and Fiscal Outlook update, generally in December.

Submit your specific listing proposal

We recommend you include the following information in your proposal to the government.

Information to include

  • entity information:
    • legal name
    • Australian Business Number
    • trust deed or constitution (as applicable)
    • certificate of registration or incorporation (for constitutional corporations or body corporates, as applicable).
  • entity purpose:
    • purpose or purposes’ description supported by references in the governing documents
    • information on how your entity’s activities will benefit the community, include links to your website or annual reports.
  • governing documents
  • donation estimates:
    • an estimate of donation amounts you expect to receive annually for the next 5 years if granted DGR status
    • include the source of the funds as line items, whether individuals, businesses or ancillary funds.
  • contact details:
    • name and telephone number of a main contact for your proposal.

Registered charity status

Entities with DGR status are usually registered charities.

Your entity doesn’t have to be a registered charity to submit a proposal, but you may have to register before it can be specifically listed.

Visit the ACNC website to register your charity

Public fund status

Entities should generally establish a public fund to receive tax deductible gifts and contributions before they’re specifically listed.

Include information on your alignment with public fund requirements.

Visit the ATO website to read about public funds

Submit your proposal

Email your specific listing proposal to dgr@treasury.gov.au

Proposal outcome

You will be notified in writing of the outcome of your proposal.

Successful proposals

The government may choose to impose conditions on a specifically listed entity.

If the government agrees to your proposal, parliament will consider an amendment to the Act to name your entity.

A bill passed by parliament must receive Royal Assent before it comes into effect.

Generally, it can take up to 2 years from when a proposal is agreed by government for DGR status to come into effect.

Unsuccessful proposals

If your proposal is not successful, you can submit a new proposal at any time.

The specific listing process is not an administrative decision, but a policy decision of government.

Merits review is not available.

Extensions

If your specific listing has an end date, you can propose an extension.

Extension proposals follow the same proposal process, see Submit your specific listing proposal

Make sure you submit your extension proposal well before the end date, see Timing