DGR (Deductible Gift Recipient)

ATO endorsement enabling tax-deductible donations.

DGR endorsement under Subdivision 30-B of the ITAA 1997 allows donors to claim tax deductions for gifts. Categories include public benevolent institutions, registered charities, scholarship funds, school building funds and others. From 2024 reforms, most DGRs must be ACNC-registered. Annual self-review introduced from 1 July 2024.