Deductible Gift Recipient. An organisation entitled to receive income tax-deductible gifts. There are two types of DGRs: A DGR endorsed as DGR by the Australian Tax Office (ATO) A DGR listed by name as a DGR in the income tax law Only an organisation that falls within the general category of a DGR listed by name in the income tax law can apply to the ATO to be endorsed, for example public benevolent institutions, public universities, public hospitals, school building funds, public libraries, and registered cultural and environmental organisations. The ATO has endorsed more than 19,000 DGRs.

Deductible Gift Recipient. A deductible gift recipient (DGR) is a fund or organisation that can receive tax deductible gifts. Some DGRs are listed by name in the income tax law; these include organisations like Amnesty International Australia, Landcare Australia Limited and the Australian Academy of Science. There are also prescribed private funds listed by name in the income tax regulations. For other organisations to be DGRs, they must fall within a general category set out in the income tax law. Examples include public benevolent institutions, public universities, public hospitals and school building funds. To find out whether an organisation is a DGR, check the Australian Business Register at http://www.abr.gov.au/ For more information on endorsement as a DGR, see the Tax Office's website at: http://www.ato.gov.au/nonprofit/pathway.asp?pc=001/004/006&mfp=001/004&mnu=1274#001_004_006

Deductible Gift Recipient. a legally endorsed entity that is entitled to receive income tax deductible gifts.

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