From 14 December 2021, all entities that hold Deductible Gift Recipient (DGR) endorsement must be registered as charities with the ACNC.

This applies to 11 DGR categories, including all school building funds, necessitous circumstances funds, and organisations listed on the Register of Cultural Organisations (ROCO) and the Register of Environmental Organisations (REO).

There are exemptions, though.

The following do not need to apply for registration with the ACNC:

Read more about the new requirements and the exemptions.

The ATO has extensions available for certain entities. If you think your entity may need extra time, it is a good idea to apply for registration with the ACNC early and check if the entity is eligible for an extension from the ATO.

Click on the heading below that best applies to your entity for information about what you should do.

Already registered with the ACNC or has an application in progress

You do not need to do anything.

For a charity already registered with the ACNC, we recommend reviewing its ongoing entitlement to registration by completing our self-assessment tool.

For an entity with an application in progress, it is important to know that assessing an application can take extra time if it is complex, if we need more information to clarify certain details, or if significant changes are needed.

If you think your entity may need extra time, it is a good idea to apply for an extension from the ATO.

You must submit an application to register the entity as a charity if it wants to keep its DGR endorsement.

Before you submit an application, make sure you have considered the reasons your entity had its application refused or registration revoked in the past and have addressed them.

We strongly recommend taking steps to register with the ACNC well before 14 December 2022.

You must submit an application to register the entity as a charity if it wants to keep its DGR endorsement.

Before applying, it is important to understand the eligibility requirements for registration as a charity and the ongoing obligations that a charity has to the ACNC.

Take the time to review the entity’s governing document and activities to ensure it is eligible.

To be eligible, a charity must:

  • be not-for-profit
  • have solely charitable purposes for the public benefit
  • not have any disqualifying purposes, and
  • not be an individual, political party or government entity.

A charity’s governing document must set out that it is not for profit and must contain charitable objects. If the organisation does not have charitable objects, consider looking at the ACNC’s sample objects for specific purposes.

To be eligible, any private benefit that a charity confers must be ancillary to, and in furtherance of, its charitable purpose. Entities that have a focus on professional development (such as some cultural organisations that provide career development for artists, for example) may not meet the requirement of being solely charitable and for the public benefit.

It is often a good idea to get independent advice about eligibility for registration before applying. You can also use our charity self-assessment tool for an indication of an entity’s eligibility.

It is important to know that assessing an application can take extra time if it is complex, if we need more information to clarify certain details, or if significant changes are needed.

If you think your entity may need extra time, it is a good idea to apply for registration early and apply for an extension from the ATO.

You do not need to do anything.

An entity specifically listed as a DGR in the Income Tax Assessment Act 1997 is exempt from having to apply for registration as a charity.

The ACNC does not keep a record of entities listed as DGRs in the Income Tax Assessment Act 1997. They are listed under their DGR categories in the Act at Subdivision 30‑B – Tables of recipients for deductible gifts.