What are the requirements for DGR endorsement?
• have an Australian business number (ABN) • fall into a general DGR category or operate a fund, authority or institution that falls into a general DGR category • have acceptable rules dealing with the transfer of surplus gifts and deductible contributions on winding up or revocation of endorsement • satisfy the gift fund requirements (if applicable) • be in Australia or its fund, authority or institution must be in Australia (unless it is an ancillary fund), and • apply to the Tax Office for endorsement as a DGR. There are two types of DGR endorsement: • where an organisation as a whole falls within a DGR category, and • where a fund, authority or institution that is operated by an organisation falls within a DGR category. For the second type, only gifts to the fund, authority or institution are tax deductible. How do I apply for DGR endorsement? The relevant application is called the Application for endorsement as a deductible gift recipient (NAT 2948). For more information on applyi
