Reforms to the Deductible Gift Recipient (DGR) system aim to strengthen the DGR governance arrangements, reduce administrative complexity and ensure appropriate oversight of DGR-endorsed charities.

The process will also enhance confidence in the charity sector by ensuring DGR endorsements are reserved for eligible charities. This will help protect the integrity of the ACNC Charity Register and provide assurance to donors that donations are being used for charitable purposes.

Reviewing current DGR-endorsed charities

As part of the reforms, the ACNC is reviewing a selection of DGR-endorsed charities to ensure they remain eligible for their charity registrations.

Because many DGR categories require registration as a charity, these reviews will help determine whether the charities remain eligible for certain DGR endorsements and tax concessions from the ATO.

We are reviewing about 500 charities per year.

Not all charities have a DGR endorsement. Check the Australian Business Register for a record of a charity's DGR endorsements and tax concessions.

Which charities are being reviewed

Our review focuses on DGR-endorsed charities that also meet certain other criteria. They are that the charity:

  • was registered prior to the ACNC’s establishment on 3 December 2012.
  • is not regulated by the Office of the Register of Indigenous Corporations (ORIC).

It is important to note that if a charity is selected for review, it is not an indication that we think there are any issues with its registration. Charities are selected for review based on the criteria listed above.

Charities cannot ask to be reviewed or request exemption from being reviewed.

The review process

We are reviewing the registrations of DGR-endorsed charities using information that we already have or that is publicly available.

The ACNC’s aim is to always work with charities to help them take action and address any issues that the review uncovers.

We will contact a charity if we identify an issue with its registration to work with them on ways to resolve the issue.

Being prepared

DGR-endorsed charities should take this opportunity to review their own registration ahead of any potential review by the ACNC.

To help, we have a self-assessment tool that you can use to check whether your charity is complying with the key components of registration with the ACNC.

The self-assessment tool has a series of simple questions and statements about your charity and its ACNC registration. Your responses will give you an indication of your charity’s compliance with ACNC obligations and will help you identify any unresolved issues that need your attention.

The self-assessment tool is for your use only and does not need to be submitted to the ACNC.

It is a resource for you that can help you ensure your charity is meeting its obligations to the ACNC and remains entitled to registration.

To change or update your charity's details, log in to the ACNC Charity Portal.