Reforms to the deductible gift recipient (DGR) system aim to strengthen DGR governance arrangements, reduce administrative complexity and ensure appropriate oversight of DGR-endorsed charities.
The process also aims to enhance confidence in the charity sector by ensuring DGR endorsements are reserved for eligible charities. This helps protect the integrity of the ACNC Charity Register and provide assurance to donors that donations are being used for charitable purposes.
It is important to remember that not all charities have a DGR endorsement.
Charities can check the Australian Business Register for a record of their DGR endorsements and tax concessions.
Reviewing current DGR-endorsed charities
As part of the reforms, the ACNC reviews a selection of DGR-endorsed charities to ensure they remain eligible for their charity registration.
Because most DGR categories require registration as a charity, this process helps determine if the charities we review remain eligible for certain DGR endorsements and tax concessions from the ATO.
The process sees us review about 500 charities per year.
The focus of the ACNC's review work
Our review focuses on DGR-endorsed charities that also meet certain other criteria.
Those other criteria are that the charity:
- was registered prior to the ACNC’s establishment on 3 December 2012
- is not subject to a high degree of oversight by another regulator. This includes, for example, 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 the ACNC thinks there are any issues with its registration.
Charities can neither ask to be reviewed as part of this process, nor request exemption from being reviewed.
The review process
Our review of the registration of DGR-endorsed charities uses information we already have, or information that is publicly available.
We only contact a charity if we need further information, or if we identify an issue with its registration, in order to work with them on ways to resolve the issue.
The ACNC always aims to work with charities and help them take action to address any issues the review uncovers.
DGR-endorsed charities should examine 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 if your charity is complying with the ACNC's key registration components. 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, will help you identify any issues that might need your attention and will help ensure your charity remains entitled to registration with the ACNC.
The self-assessment tool is for your use only and does not need to be submitted to the ACNC.
To change or update your charity's details, log in to the ACNC Charity Portal.