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
Industries
Entity types
Topics
Related obligations
- CWLTHLodge the ACNC Annual Information StatementRegistered charities must lodge the AIS within 6 months of the end of the reporting period.
- CWLTHComply with ACNC Governance StandardsSix governance standards covering NFP purpose, accountability, compliance, suitability, duties and PBI requirements.
- CWLTHPAF (Private Ancillary Fund) governance + minimum distributionsPAFs must distribute minimum 5% of net assets annually + comply with PAF Guidelines.
- CWLTHDGR annual self-review (from 1 July 2024)ACNC-registered DGRs must complete annual self-review.
- CWLTHComply with ACNC External Conduct Standards (overseas activity)Charities operating or sending funds overseas must comply with four External Conduct Standards.
- CWLTHCharity public fundraising — state authority cycleEach state requires authorisation for public fundraising appeals.
Frequently asked questions
- Who must comply with DGR endorsement?
- DGR-endorsed entities.
- What triggers DGR endorsement?
- Being a DGR.
- When is DGR endorsement due?
- Annual self-review (from 1 July 2024).
- What is the maximum penalty for DGR endorsement?
- Loss of DGR endorsement; income tax assessment for misuse of donations
- What evidence is required for DGR endorsement?
- Endorsement records, annual self-review, donation use records.
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.