Deductible Gift Recipients (DGRs)

Charitable Institutions or Funds that are endorsed by the ATO are generally able to issue tax deductible receipts to their donors for gifts over $2.00.

The ATO recognises and endorses a number of different types of DGR’s. Some of those DGR’s are:

• Public Benevolent Institutions (PBI’s)
• Public fund for persons in necessitous circumstances
• School (or college) building fund
• Scholarship fund
• Public fund for religious instruction in government schools
• Public institution for research
• Public authority for research
• Health promotion charity
• Ancillary fund

Our advice to DGR’s includes matters such as:

• Establishment and Formation
• Does your organisation qualify for a DGR endorsement?
• Qualifying for and maintaining your DGR status (an annual self review is required)
• Tax Endorsement Reviews
• Governance
• Remaining “public”
• “Gift” rules
• Involvement in “commercial enterprise”
• Reporting
• Compliance
• What to do when the ATO writes to you requesting information?
• Connection with “Australia” required
• Overseas Aid