Factsheet: Deductible gift recipient (DGR) status

What is deductible gift recipient status?

Organisations that can receive income tax deductible gifts have 'deductible gift recipient status'. They are also called 'deductible gift recipients'.

The benefit of having DGR status is that donations made to your organisation may be tax deductible. If a donation is tax deductible, donors may be able to deduct the amount of their donation from their taxable income when they lodge their tax return.

The majority of organisations are recognised (endorsed) by the Australian Taxation Office (ATO) as having DGR status, but there are some listed by name as DGRs in tax law.

Some categories of deductible gift recipient are only available to registered charities. These categories may include organisations such as public hospitals, research authorities, public universities, animal welfare charities, charitable services institutions, public benevolent institutions (PBIs) and health promotion charities (HPCs).

Find out more by reading the ATO's guidance on DGR, including its GiftPack.

Organisations that were endorsed as deductible gift recipients before 3 December 2012

If your charity is a DGR, check the ACNC Register to see if it has automatically been registered with us. If your charity is not registered, you may need to apply to register with us so you can continue to receive tax deductible donations.

You can review whether your DGR is required to register with the ACNC by finding your DGR category on the ATO’s DGR table.

Attention:You need to know! The deadline to register with us (if needed) has now expired. If your DGR is not a registered charity and you think it may need to be registered, contact the ATO to confirm this.

Find out more about the ATO’s requirements for getting DGR status.

Organisations that want to apply for deductible gift recipient status

If your organisation wants to apply for DGR status after 3 December 2012, review whether you are required to register with the ACNC by following the guidance provided by the ATO.

If you need to register with the ACNC you can also apply for DGR status on the same form. If you take this option, we will send your application for DGR through to the ATO who will decide whether your organisation is eligible for DGR status (and any other tax concessions).

Attention - Important information!Remember - we decide charity status but not DGR status or eligibility for other tax concessions.

If you are not ready to apply for DGR when you apply to us to be a registered charity, you can also apply directly to the ATO for DGR status at any time.

Contact the ACNC

Phone: 13 ACNC (13 22 62)
Email: advice@acnc.gov.au
Mail: Advice Services, Australian Charities and Not-for-profits Commission, GPO Box 5108, Melbourne VIC 3001
Fax: 1300 232 569


 

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