Deductible Gift Recipient (DGR)

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Deductible Gift Recipient (DGR)

Only certain organisations are entitled to receive income tax deductible gifts and tax deductible contributions. They are called Deductible Gift Recipients (DGRs).

All DGRs have to be endorsed by the ATO unless they are listed by name in the income tax law. There are two types of DGR endorsement:

For the second type, only gifts to the fund, authority or institution are tax deductible.

For more information vist the Non-profitExternal site page on the ATO website.

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DGR item numbers in the Income Tax Assessment Act 1997

The income tax law specifies the funds, authorities or institutions that may be DGRs. The table in section 30-15 of the Income Tax Assessment Act 1997External site identifies them as follows:

This information helps:

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Private ancillary fund

A private ancillary fund (private AF) is a trust fund where:

Private AFs are established by private groups, such as businesses, families and individuals for philanthropic purposes. To receive tax deductible gifts a private AF must be endorsed by the ATO as a Deductible Gift Recipient (DGR).

Private AFs are limited to making distributions to DGRs covered by item 1 in section 30-15 of the Income Tax Assessment Act 1997External site or for the establishment of such DGRs.

Find out more about Private ancillary fundsExternal site on the ATO website.

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Public ancillary fund

A public ancillary fund (public AF) is a trust fund where:

Public AFs are established for philanthropic purposes. To receive tax deductible gifts a Public AF must be endorsed by the ATO as a Deductible Gift Recipient (DGR).

Public AFs are limited to making distributions to DGRs covered by item 1 in section 30-15 of the Income Tax Assessment Act 1997External site or for the establishment of such DGRs.

Find out more about Public ancillary fundsExternal site on the ATO website.

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