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Deductible Gift Registration Status
DEDUCTIBLE GIFT RECIPIENT STATUS
DGR status allows organisations to receive donations that a donor can deduct from their income tax. To get DGR status an organisation must be either endorsed by the Australian Tax Office (ATO) or listed by name in the tax law, a list of names can be found on the ATO website. If you are a charity, there are two ways to apply: • ACNC registered: Apply for DGR status through the ATO DGR Application Form • Not ACNC registered: Apply for DGR status as part of your ACNC Charity
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Registration Top tip when applying for DGR
Avoid unnecessary delays when applying for DGR status by ensuring you have the following items in your governing document: 1. Is that the purpose of your organisation meets the charitable purpose test, and 2. Has the appropriate winding up/ revocation clause. For example, if the organisation is wound up or its endorsement as a deductible gift recipient is revoked any surplus of the following assets shall be transferred to another organisation with similar objects. which is charitable at law, to which income tax deductible gifts can be made: • gifts of money or property for the principal purpose of the organisation • contributions made in relation to an eligible fundraising event held for the principal purpose of the organisation • money received by the organisation because of such gifts and contributions.