Deductible Gift Recipients (DGRs)

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Who can be Deductible Gift Recipients (DGR‘s)?

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 Deductible Gift Recipients (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 Deductible Gift Recipients 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

If you have a query regarding Deductible Gift Recipients (DGR‘s), contact us.