Types of DGRs
A deductible gift recipient (DGR) is an organisation that is entitled to receive income tax deductible gifts and deductible contributions. DGRs are either:
- endorsed by us (the ATO)
- listed by name in tax law.
The majority of DGRs are endorsed by us. If your organisation wants to be a DGR, you should first check whether it can be endorsed by us.
Political parties are not DGRs. For information about tax deductions for gifts and contributions to political parties and independent candidates and members of parliament, refer to Claiming political contributions and gifts.
Listed by name DGRs
DGRs listed by name in the tax law include organisations such as the Australian Sports Foundations and Amnesty International Australia. For an organisation to become a DGR listed by name, parliament must amend the tax law to include the name of the organisation in the law. We do not process inquiries for listing a DGR by name. Requests, in writing, should be directed to the Treasurer.
See also:
Endorsed DGRs
There are approximately 40 categories of organisations we can endorse as DGRs. Examples are:
- Animal welfare charities
- Australian disaster relief funds
- Developed country disaster relief funds
- Necessitous circumstances funds
- Overseas aid funds
- Private ancillary funds
- Public ancillary funds
- Public hospitals
- Public libraries, museums and art galleries
- Public universities
- Registered health promotion charities
- Registered public benevolent institutions
- Scholarship funds
- School building funds
- Volunteer fire brigades
See also:
DGR table
The DGR table lists the categories of organisations we can endorse as DGRs. The categories are grouped as follows:
Some of the categories:
- refer you to more information
- have a gift condition. This means the tax law adds an extra condition on the gifts that can be received. That is, the gift may only be tax deductible if it is made within a specific period or for a specific use. Most of the categories do not have a gift condition.
Health
Item
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DGR table – categories
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1.1.1
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Public hospital
The public hospital must be either:
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1.1.2
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Hospital carried on by a society or association
The society or association must be a registered charity.
A hospital is an institution in which patients are received for continuous medical care and treatment for sickness, disease or injury. Providing accommodation is integral to a hospital's care and treatment. Clinics that mainly treat ambulatory patients who return to their homes after each visit are not hospitals. However, day surgeries that provide beds for patients to recover after surgery may be hospitals. Homes providing nursing care in respect of feeding, cleanliness and the like are not hospitals. However, nursing homes for people suffering from illness are accepted as hospitals. Hospices for the terminally ill will generally be hospitals. Minor outpatient and nursing care will not prevent an institution from being a hospital.
Examples are hospitals run by churches and religious orders.
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1.1.3
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Public fund for hospitals
A public fund maintained for the purpose of providing money for hospitals covered by items 1.1.1 or 1.1.2 or for the establishment of such hospitals.
The public fund must have been established before 23 October 1963 and either:
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1.1.4
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Public authority for research
A public authority engaged in research into the causes, prevention or cure of disease in human beings, animals or plants.
The activities of the public authority do not need to be limited to such research. It may engage in other activities.
The public authority must be either:
Gift condition – the gift must be made for research into the causes, prevention or cure of disease in human beings, animals or plants.
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1.1.5
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Public institution for research
A public institution engaged solely in research into the causes, prevention or cure of disease in human beings, animals or plants.
The activities of the public institution must be confined to research into the causes, prevention or cure of disease in human beings, animals or plants.
The public institution must be either:
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1.1.6
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Registered health promotion charity
The principal activity of the charity is to promote the prevention or the control of diseases in human beings.
The institution must be a registered health promotion charity.
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1.1.7
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Public ambulance service
The organisation must be either:
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1.1.8
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Public fund for public ambulance services
A public fund established and maintained for the purpose of providing money for the provision of public ambulance services covered by item 1.1.7.
The public fund must either:
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Education
Item
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DGR table – categories
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2.1.1
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Public university
The university must be either:
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2.1.2
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Public fund for the establishment of a public university
The university must be covered by item 2.1.1.
The public fund must be any of the following:
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2.1.3
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Higher education institution
An institution that is a higher education provider within the meaning of the Higher Education Support Act 2003 (HESA).
The institution must be approved as a 'higher education provider' by the Minister under division 16 of the HESA. An institution that was a 'higher education provider' is no longer entitled to DGR endorsement from the date its approval was revoked, suspended or otherwise ceased.
The institution must be either:
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2.1.4
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Residential educational institution
A residential educational institution affiliated under statutory provisions with a public university covered by item 2.1.1.
The affiliation with the public university must be under the university's statutory provisions. It is the residential educational institution that must be affiliated rather than a building it uses. Examples include residential colleges established under public universities statutes.
The institution must be a registered charity.
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2.1.5
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Commonwealth residential educational institution
A residential educational institution established by the Commonwealth.
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2.1.6
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Affiliated residential educational institution
A residential educational institution that is affiliated with a higher education provider covered by item 2.1.3.
Examples are residential colleges affiliated with higher educational providers.
The institution must be either:
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2.1.7
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TAFE
An institution that the Education Minister:
- has determined to be a technical and further education institution under the Student Assistance Act 1973
- has declared by signed instrument before 18 September 2009 to be a technical and further education institution within the meaning of the Employment, Education and Training Act 1988.
The institution must be either:
Gift condition – gifts must be for:
- purposes of the institution that have been declared by the Minister for Education to relate solely to tertiary education
- the provision of facilities for the institution, if the Minister has declared that they are satisfied the facilities are to be used principally for such purposes.
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2.1.8
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Public fund for religious instruction in government schools
A public fund established and maintained solely for the purpose of providing religious instruction in government schools in Australia.
The public fund must either:
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2.1.9
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Roman Catholic public fund for religious instruction in government schools
A public fund established and maintained by a Roman Catholic archdiocesan or diocesan authority solely for the purpose of providing religious instruction in government schools in Australia.
The public fund must either:
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2.1.9A
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Public fund for ethics education in government schools
A public fund established and maintained solely for the purpose of providing education in ethics in government schools in Australia (as an alternative to religious instruction), where the ethics education to be provided is in accordance with state or territory law.
The public fund must be either:
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2.1.10
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School building fund
A public fund established and maintained solely for providing money for the acquisition, construction or maintenance of a school or college building.
The building must be used, or going to be used, as a school or college by:
The public fund must either:
For more information, refer to School building funds.
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2.1.11
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Public fund for rural school hostel building
A public fund established and maintained solely for providing money for the acquisition, construction, or maintenance of a rural school hostel building.
The building must be used, or going to be used, principally as residential accommodation for students who meet both of the following:
- their usual place of residence is in a rural area
- they are undertaking primary or secondary education or special education programs for children with disabilities at a school in the same area as the building.
The costs of the school must be solely or partly funded by the Australian government, a state or a territory. The accommodation must be provided by any of the following:
- the Australian government, a state or a territory
- a public authority
- a company that is
- not carried on the purposes of profit or gain to its individual members, and
- prohibited by its constitution from making any distribution of money or property to its members.
The public fund must either:
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2.1.12
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Government special school
A government school that provides special education for students each of whom has a disability that is permanent or is likely to be permanent and does not provide education for other students.
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2.1.13
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Scholarship fund
A public fund that is established and maintained solely for providing money for eligible scholarships, bursaries or prizes.
To be eligible, the scholarship, bursary or prize must have all the following characteristics:
- awarded only to Australian citizens or permanent residents within the meaning of the Australian Citizen Act 2007
- open to individuals or groups of individuals throughout a region of at least 200,000 people, or at least an entire state or territory
- for the purpose of promoting the recipients' education
- in approved Australian courses, and/or
- at educational institutions overseas to study as a component of an approved Australian course
- awarded on merit or for reasons of equity.
The public fund must be either:
For more information, refer to Scholarship funds.
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2.2.9
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Life education company
A company that conducts life education programs under the auspices of the Life Education Centre. The company must be:
- not carried on for the purposes of profit or gain to its individual members, and
- prohibited by its constitution from making any distribution of money or property to its members.
Gift condition – the gift must be for the conduct of such programs.
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Research
Item
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DGR table – categories
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3.1.1
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Approved research institute
An approved research institute is a university, college, institute, association or organisation approved as an approved research institute for the purposes of section 73A of the Income Tax Assessment Act 1936 for undertaking scientific research which is, or may prove to be, of value to Australia.
The institute must either:
For more information, refer to Guidelines for approved research institute applicants.
Gift condition – only gifts for the purposes of scientific research in the field of natural or applied science are deductible.
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Welfare and rights
Item
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DGR table – categories
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4.1.1
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Registered public benevolent institution
A registered charity that is an institution, and whose main purpose is to provide for the relief of poverty, sickness, disability, destitution, suffering, misfortune or helplessness. The beneficiaries must be members of a class of people that particularly needs this protection and assistance, rather than the community as a whole.
The charity must be a registered public benevolent institution.
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4.1.2
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Public fund for public benevolent institutions
A public fund maintained for the purpose of providing money for registered public benevolent institutions or for the establishment of registered public benevolent institutions.
The public fund must meet both of the following:
- it was established before 23 October 1963
- it is a registered charity or is operated by a registered charity.
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4.1.3
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Public fund for persons in necessitous circumstances
A public fund established and maintained for the purpose of relieving the necessitous circumstances of one or more individuals who are in Australia.
The public fund must either:
For more information, refer to Necessitous circumstances funds and tax deductible gifts.
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4.1.4
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Public fund on the Register of Harm Prevention Charities
The Secretary of the Department of Social Services maintains the Register of Harm Prevention Charities.
Harm prevention charities are charitable institutions whose principal activity is to promote the prevention or the control of behaviour that is harmful or abusive to human beings.
The public fund must be either:
For more information, refer to Harm prevention charities.
Gift condition – the public fund must be listed on the Register of Harm Prevention Charities when the gift is made.
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4.1.5
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Australian disaster relief fund
A public fund (including a public fund established and maintained by a public benevolent institution) that is established and maintained solely to provide money for the relief (including relief by way of assistance to re-establish a community) of people in Australia in distress as a result of a disaster.
The disaster must have been:
- declared by a Treasury minister to be a disaster
- declared to be a disaster, or given rise to the declaration of a state of emergency, by or with the approval of a state or territory minister under a state or territory law.
The public fund must be any of the following:
For more information including the types of disasters that qualify, refer to Australian disaster relief funds and tax deductible gifts.
Gift condition – gifts must be made within two years, beginning on:
- the date specified in a Treasury minister's declaration of disaster
- (if a Treasury minister has not made a declaration) the date of the disaster or emergency specified in a declaration made by, or with the approval of, the state or territory minister, or the date of that declaration.
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4.1.6
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Animal welfare charity
An institution whose principal activity is one or both of the following:
- providing short-term direct care to animals (but not only native wildlife) that have been lost, mistreated or are without owners
- rehabilitating orphaned, sick or injured animals (but not only native wildlife) that have been lost, mistreated or are without owners.
The institution must be a registered charity.
For more information, refer to Animal welfare charities.
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4.1.7
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Charitable services institution
An institution that would be a public benevolent institution, except that it also undertakes one or both of the following:
- it promotes the prevention or the control of diseases in human beings (but not as a principal activity)
- it promotes the prevention or the control of behaviour that is harmful or abusive to human beings (but not as a principal activity).
The institution must be a registered charity.
For more information, refer to Charitable services institution.
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Defence
Item number
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DGR table – categories
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5.1.1
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The Commonwealth or a state
Gift condition – only gifts made for the purposes of defence will be deductible.
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5.1.2
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Public institution or public fund for members of the armed forces
A public institution or public fund established and maintained for the comfort, recreation or welfare of members of the armed forces of any part of Her Majesty's dominions, or of any allied or other foreign force serving in association with Her Majesty's armed forces.
The public institution or public fund must be any of the following:
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5.1.3
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War memorial repair fund
A public fund established and maintained solely for providing money to reconstruct, or make critical repairs to, a war memorial in Australia.
The public fund must be any of the following:
For more information, refer to War memorial repair fund.
Gift condition – gifts must be made within two years of the date of endorsement of the fund.
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Environment
Item number
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DGR table – categories
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6.1.1
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Public fund on the Register of Environmental Organisations
The Department of the Environment maintains the Register.
The principal purpose of the organisation must be:
- protecting and enhancing the natural environment or a significant aspect of it
- providing information or education, or carrying out research about the natural environment or a significant aspect of it.
For more information, refer to Environmental organisations.
Gift condition – the public fund must be listed on the Register of Environmental Organisations when the gift is made.
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The family
Item number
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DGR table – categories
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8.1.1
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Public fund for an approved marriage guidance organisation
A public fund established and maintained by a non-profit company solely for the purpose of providing money to be used in giving or providing marriage education under the Marriage Act 1961 to individuals in Australia.
The company must be approved by the Minister for Social Services under section 9C of the Marriage Act 1961. Application for approval should be emailed to the Family and Relationships email inbox:
FaRS@dss.gov.au
Alternatively written requests can be sent to:
Family Relationships Section
Family Policy and Program Branch
GPO Box 9820
Canberra ACT 2601
The public fund must be either:
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8.1.2
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Public fund for provision of family counselling or family dispute resolution
A public fund that meets both of the following requirements:
- it is established and maintained by a non-profit company which receives funding from the Australian Government to provide family counselling or family dispute resolution within the meaning of the Family Law Act 1975
- it is established and maintained solely for the purpose of providing money to be used in providing family counselling or family dispute resolution within the meaning of the Family Law Act 1975 to individuals in Australia.
The Australian Government only allocates new funding for the provision of family counselling and family dispute resolution through the Federal Budget. The availability of funding is advertised in the national press and in the local or regional press in areas of identified need. Funding opportunities are also listed on the websites of the Attorney-General's Department and the Department of Social Services.
The public fund must be either:
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International affairs
Item number
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DGR table – categories
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9.1.1
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Overseas aid fund
A public fund that the Treasury Minister has declared, by notice in the Gazette, to be a developing country relief fund. Such funds are solely for the relief of people in developing countries.
The public fund must be either:
For more information, refer to Overseas aid funds.
Gift condition – the Treasury Minister's declaration must be in force at the time the gift is made.
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9.1.2
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Developed country disaster relief fund
A public fund established and maintained by a registered public benevolent institution solely to provide funds for the relief (including relief by way of assistance to re-establish a community) of people in a developed country other than Australia who are in distress as a result of a disaster that is recognised by a Treasury minister as a disaster.
For more information, refer to Developed country disaster relief funds.
The public fund must be either:
- set up and controlled by a registered PBI, if a separate entity
- operated by a registered PBI.
Gift condition – gifts must be made within two years from the date of the disaster as specified in the Treasury minister's declaration.
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Sports and recreation
Item number
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DGR table – categories
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10.2.3
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Guides branch
An institution that is known as a state or territory branch of Girl Guides Australia.
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10.2.5
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Scout branch
An institution that is known as a state or territory branch of the Scout Association of Australia.
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Cultural organisations
Item number
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DGR table – categories
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12.1.1
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Public fund on the Register of Cultural Organisations
The Arts Minister, Attorney General's Department maintains the Register of Cultural Organisations.
The principal purpose of a the organisation must be the promotion of literature, music, a performing art, a visual art, a craft, design, film, video, television, radio, community arts, Aboriginal arts or movable cultural heritage.
For more information, refer to Register of Cultural Organisations.
Gift condition – the public fund must be listed on the Register of Cultural Organisations when the gift is made.
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12.1.2
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Public library
The public library must be any of the following:
For more information, refer to Public libraries, public museums and public art galleries.
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12.1.3
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Public museum
The public museum must be any of the following:
For more information, refer to Public libraries, public museums and public art galleries.
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12.1.4
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Public art gallery
The public gallery must be any of the following:
For more information, refer to Public libraries, public museums and public art galleries.
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12.1.5
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Institution consisting of a public library, public museum and public art gallery or of any two of them
The public institution must be any of the following:
For more information, refer to Public libraries, public museums and public art galleries.
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Fire and emergency services
Item number
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DGR table – categories
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12A.1.1
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Fire and emergency services coordinating body
An Australian government agency that has statutory responsibility for the coordination of volunteer fire brigades or State Emergency Services.
Gift condition – the gift or contribution must be made for the purposes of supporting the coordination of volunteer fire brigades or State Emergency Services.
For more information, refer to Fire and emergency services funds.
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12A.1.2
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Fire and emergency services coordinating body fund
A public fund that satisfies all of the following requirements:
- it is established and maintained by an Australian government agency covered by item 12A.1.1
- it is established and maintained solely for the purposes of supporting the volunteer-based emergency service activities of non-profit entities or Australian government agencies
- the principal activity of the entities it supports is providing volunteer-based emergency services that are regulated by a state or territory law.
For more information, refer to Fire and emergency services funds.
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12A.1.3
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Fire and emergency services fund
A public fund that satisfies all of the following requirements:
- it is established and maintained by a non-profit entity or an Australian government agency
- the principal activity of the entity is providing volunteer-based emergency services that are regulated by a state or territory law
- it is established and maintained solely for the purpose of supporting the volunteer-based emergency service activities of the entity.
For more information, refer to Fire and emergency services funds.
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Ancillary funds
Item number
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DGR table – categories
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AA.A.AA
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Public ancillary fund
A trust is a public ancillary fund if it meets all of the following:
- it is a fund established and maintained under a will or instrument of trust solely for the purpose of providing money, property or benefits to DGRs or the establishment of DGRs
- at least one of the following applies:
- each trustee is a constitutional corporation
- the sole trustee is the Public Trustee of a State or Territory or a prescribed trustee
- each trustee has agreed to comply with the rules in the public ancillary fund guidelines as in force from time to time
- none of the trustees has revoked that agreement.
Transitional arrangements apply to public ancillary funds endorsed as DGRs before 1 January 2012. These funds:
- may generally retain non-corporate trustees
- are taken to have agreed to comply with the public ancillary fund guidelines from that date.
For more information, refer to Public ancillary funds.
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P.A.F
|
Private ancillary fund
A trust is a private ancillary fund if it meets all of the following:
- it is a fund established and maintained under a will or instrument of trust solely for the purpose of providing money, property or benefits to DGRs or the establishment of DGRs
- each trustee is a constitutional corporation
- each trustee has agreed to comply with the rules in the private ancillary fund guidelines as in force from time to time
- none of the trustees has revoked that agreement.
Private ancillary funds prescribed as DGRs before 1 October 2009 may retain non-corporate trustees (with certain exceptions).
For more information, refer to Private ancillary funds.
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Explanation of terms
ACNC type of entity
Several DGR categories require the fund, authority or institution to either:
- be registered with the ACNC
- not be an ACNC type of entity.
For these categories, if the fund, authority or institution can be registered by the Australian Charities and Not-for-profits CommissionExternal Link (ACNC), it must be registered with the ACNC to fully meet the description of the category.
A fund, authority or institution that is 'not an ACNC type of entity' does not need ACNC registration to meet the description of the category. Examples are:
- entities that are not charities such as government authorities
- funds, authorities and institutions that are part of an entity such as school building funds owned by parent and friends associations or public libraries operated by local councils.
Australian government agency
Australian government agency means:
- the Commonwealth, a state or a territory
- an authority of the Commonwealth, a state or a territory.
See also:
For information about what is the Commonwealth, a state or territory, refer to Goods and Services Tax Ruling GSTR 2006/5 Goods and services tax: meaning of 'Commonwealth, a State or a Territory'
Gift condition
For some DGRs, the law adds extra conditions affecting the types of deductible gifts they can receive. The gift may only be tax deductible if it was given either:
- between certain dates
- for a specific use.
Non-profit
An organisation is non-profit if it is not carried on for the profit or gain of its individual members. This applies for direct and indirect gains and both while the organisation is being carried on and on its winding up. We accept an organisation as non-profit if it is prohibited, by law or its governing documents, from distributing profits or gains to individual members and its actions are consistent with the prohibition.
Non-profit company
The company must be:
- not carried on for the purposes of profit or gain to its individual members, and
- prohibited by its constitution from making any distribution of money or property to its members.
Public authority
A public authority is an agency or instrument of government exercising power or command for the public advantage. It has governmental authority for doing so. It possesses powers that are exceptional compared to ordinary individuals, but not necessarily coercive powers.
Public fund
A fund is a public fund if:
- it is intended that the public will contribute to it
- the public or a significant part of the public does in fact contribute
- the public participates in administration of the fund.
For non-government public funds, the fund must be administered or controlled by individuals or institutions that have a degree of responsibility to the community as a whole because of their tenure of some public office or their position in the community.
See also:
Public funds
Registered charity
Registered charity means an entity that is registered with the Australian Charities and Not-for-profits CommissionExternal Link (ACNC) as a charity.
Several DGR categories may require the fund, authority or institution to be either of the following:
- a registered charity
- operated by a registered charity.
For these categories, if your organisation is a charity it must be registered with the ACNC.
Registered health promotion charity
Registered health promotion charity means an institution that is both:
- a registered charity
- registered with the ACNC as a health promotion charity.
See also:
Is your organisation a health promotion charity?
Registered public benevolent institution
Registered public benevolent institution means an institution that is both:
- a registered charity
- registered with the ACNC as a public benevolent institution.
See also:
Is your organisation a public benevolent institution?
DGRs are either endorsed by us or listed by name in the law. There are approximately 40 categories of organisations we can endorse as DGRs. For an organisation to become a DGR listed by name, parliament has to amend the law to include the name of the organisation.