DGR endorsement — so donors can claim a tax deduction.
Deductible gift recipient status lets your donors claim a tax deduction for gifts. We check whether you fit a DGR category, prepare the application and help you keep the status once you have it.
DGR status can change how you fundraise.
A deductible gift recipient (DGR) is an organisation that can receive gifts that are tax deductible for the donor. For many charities it's the difference between an occasional donation and a real fundraising program.
Who can be a DGR
You must fit one of the DGR categories in the tax law — for example public benevolent institutions, health promotion charities, environmental organisations, harm prevention charities, cultural organisations and developing country relief funds. You also need an ABN, and most non-government organisations must be registered charities with the ACNC before they can be endorsed.
Since 1 January 2024, the ATO has assessed applications for the four categories that used to have their own government registers: environmental organisations, harm prevention charities, cultural organisations and developing country relief funds (formerly overseas aid).
How you apply
- New charities can apply for DGR endorsement as part of the ACNC registration application.
- Existing charities apply to the ATO using the application for endorsement as a deductible gift recipient, with the schedule for their category.
The application is only as strong as the evidence behind it. We match your constitution, purposes and actual activities to the category requirements before anything is lodged.
Keeping it: gift receipts
If you issue receipts for tax-deductible gifts, the tax law says each receipt must state the name of your organisation, your ABN and that the receipt is for a gift. We review your receipt template and donation process as part of our annual work.
Last reviewed October 2026. General information only — not advice for your organisation. Rules change; call us to confirm how they apply to you.
Simple for the board. Done properly.
- 1
Eligibility review
We review your purposes, activities and governing document against the DGR categories and tell you straight if you fit.
- 2
Application
We prepare the application and supporting evidence, and suggest constitution changes if needed.
- 3
Keep it
Receipt templates, gift fund records and annual checks so your status sticks.
DGR endorsement — common questions.
Can any charity get DGR status?
No. Your organisation has to fit one of the DGR categories in the tax law, and most non-government organisations must also be registered charities. Many charities are registered with the ACNC but aren't DGRs.
How long does it take?
It depends on the category and how complete your application is. A well-prepared application with clear evidence moves faster — that's where we help.
What has to be on a tax-deductible receipt?
The name of your organisation, your ABN and a statement that the receipt is for a gift. Other details like the amount and date are commonly included too.
We're a new organisation. When should we apply?
If you're registering a new charity, you can apply for DGR endorsement in the same ACNC application. See start & register a charity.
Can we lose DGR status?
Yes — for example if you stop meeting the category requirements or your charity registration is revoked. Keeping your ACNC reporting up to date matters.
Want to offer tax-deductible giving?
15 minutes on the phone. No charge. We'll talk through your purposes and activities and tell you whether DGR is realistic.