| All DGR categories are now administered by the ATO |
| All 52 general Deductible Gift Recipient (DGR) categories are now administered and processed by the ATO.
As of 1 January 2024, you need to apply through the ATO if you’re seeking DGR endorsement for:
If you already have an application in progress, you don’t need to restart the process. The ATO are there to help you to understand and meet your obligations. If you have any questions or need help, call 1300 130 248 Monday to Friday, from 8:00 am to 6:00 pm. If you haven’t already, subscribe to our Not-for-profit newsletter to keep up to date with information and resources about the new DGR measures. |
On the 1st January, there are reforms for DRG categories. From 1st January, all DGRs will be administered by ATO.
Here is the link to the ATO website Organisations with DGR endorsement | Australian Taxation Office (ato.gov.au)
Transitional provisions in place from 1 January 2024.
- Your DGR endorsement will change from endorsement for the operation of a public fund to endorsement of your whole organisations.
- The new law requires you to maintain a gift fund, which must only be used for the principal purpose of your organisation. Your public fund will be treated as your gift fund – unless or until you establish a replacement gift fund.
- For public funds on the Register of Environmental Organisations, the transitional provisions provide that if your public fund is wound up: any surplus assets of the public fund are to be transferred to another gift deductible fund, authority or institution at present- winding up is “another fund on the Register (REO) – as the register no longer exists.
- Changes to your governing document are not required to remain eligible for DGR endorsement under the new law.
- From 1 January 2024, receipts for gifts and deductible contributions to your organisation are to be issued in the name of your organisation and no longer in the public fund name.
- From 1 January 2024, you are no longer required to lodge statistical information with the relevant Department.
- If you are a registered charity, you are required to lodge your Annual Information Statement with the ACNC.
- Notification of changes to key personnel – no longer to the relevant Department but to the ATO.