What does DGR 1 mean?

Deductible Gift Recipient
Deductible Gift Recipients (DGRs) are organisations which can receive donations that are tax deductible. If a donation is tax deductible, donors can deduct the amount of their donation from their taxable income when they lodge their tax return.

What is DGR status?

A deductible gift recipient (DGR) is an entity or fund that can receive tax deductible gifts. There are two types of DGR endorsement: An entity that has DGR endorsement in its own right. An entity that is only a DGR in relation to a fund, authority or institution it operates.

How do I set up a DGR status?

If you seek DGR endorsement, you can apply directly to the ATO, using the ATO application form. If you apply to register your organisation as a charity with the ACNC, you can also apply (using the same form) for charity tax concessions, and DGR endorsement from the ATO.

What are DGR categories?

There are four DGR categories currently administered by other government departments:

• Register of Cultural organisations.
• Environmental Organisations.
• Harm prevention charities.
• Overseas aid funds.

What do you need to know about DGR status?

To receive DGR status, you must fall first into a category that is set out in the relevant tax law. Second, you must check that you fall under either one of the two different types of endorsements – whole DGR endorsement or part DGR endorsement.

What does DGR stand for in tax category?

Part 4 described what is a Public Benevolent Institution, a health promotion charity and a religious charity. What is a DGR? An entity or fund that can receive income tax-deductible gifts and contributions is called a DGR. This is a tax exemption status granted by the Australian Taxation Office.

How does an organisation become a DGR in Australia?

DGR is a tax status that an organisation applies to the Australian Tax Office (ATO) to access and when approved becomes an endorsed deductible gift recipient. To be endorsed as a DGR an organisation must fall within one of the 40 categories specified in the Income Tax Act and meet the applicable eligibility criteria.

How is a DGR endorsement determined by the ATO?

DGR endorsement is determined by the ATO (or named in tax law). It is a legal endorsement that operates separately from charitable status. Although the vast majority of organisations with DGR status are charities, charitable status is not technically a prerequisite of gaining DGR status.