DGRs eligibility has changed from 14 December

DGRs that were endorsed under one of the 11 amended DGR categories prior to 14 December 2021, need to check they meet the changed requirements. From 14 December 2021 all general deductible gift recipient (DGR) categories are required to be registered as a charity including non-government DGRs. The ATO has produced a DGR table of categories able to obtain DGR endorsement.

DGRs not already a registered charity will need to take steps to register with the Australian Charities and Not-for-profits Commission (ACNC) and transitional periods may apply.