Deductible gift recipients – what you need to know

If your not-for-profit organisation receives donations, your supporters may be able to claim a tax deduction if you have been endorsed by the ATO as a deductible gift recipient (DGR).

The types of DGRs usually fall into one of the 12 general DGR categories or, in exceptional cases, can be listed by name in the tax law.

If there is no DGR category which can accommodate or describe an organisation’s main purpose or activity, then it is then not eligible for DGR endorsement.

All DGRs must be established and operated in Australia. However the purposes and beneficiaries do not have to be in Australia, unless the DGR is a public fund featured in the ATO list.

To view the full ATO article, click here.

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