Which community organisations may be endorsed as DGRs?
To be endorsed as a DGR, your organisation must fall within one of the categories of DGR specified in the Income Tax Assessment Act 1997 (Cth). An organisation can only apply for one category of DGR. There are almost 50 different DGR categories. Each category of DGR has certain ‘eligibility criteria’ that your organisation must meet in order to be endorsed by the ATO. We have included a checklist about some of the main categories in the section below. For a full list of categories, and their criteria, you should refer to the ATO’s free Giftpack publication which is the ATO’s guide to DGR. A link to this Guide has been included in the Related Resources section at the end of this page.
