Maintain DGR endorsement

Deductible Gift Recipients must continue to meet category-specific requirements and report use of donations.

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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

Entity types

charity

Topics

charitiesdgr

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.