What is a deductible gift recipient (DGR) and do DGRs need to be endorsed to access charity tax concessions?
A DGR is an organisation that can receive income tax deductible gifts and deductible contributions. The income tax law determines which organisations and types of organisations can be DGRs. Most organisations that want DGR status will have to apply to us for DGR endorsement. The only organisations that don’t need to be endorsed are DGRs specifically listed by name in the income tax law. To be endorsed as a DGR, an organisation must fall within a general category of DGR. Examples of these categories are public benevolent institutions, public universities, public hospitals, school building funds, public libraries, registered cultural and environmental organisations, and ancillary funds. If a DGR is also a charity, it will need to be endorsed as a tax concession charity if it wants to access charity tax concessions.
