Maintain DGR endorsement
Deductible Gift Recipients must continue to meet category-specific requirements and report use of donations.
Who must comply
DGR-endorsed entities.
What triggers it
Being a DGR.
When due
Annual self-review (from 1 July 2024).
Evidence required
Endorsement records, annual self-review, donation use records.
Max penalty
Loss of DGR endorsement; income tax assessment for misuse of donations
Summary
Subdivision 30-B of the ITAA 1997 sets DGR categories. ATO endorses DGRs; entities must continue to meet category requirements and (from 2024 reforms) be ACNC-registered or government-related. Annual DGR self-review introduced 1 July 2024; transitional rules through to 2026.
Enforced by
Source legislation
Entity types
Topics
Source: https://ato.gov.au/non-profit/getting-started/in-detail/types-of-dgrs. Rules Mate is not a law firm. Always verify against the live regulator source before acting.