The income tax law determines which organisations and types of organisations can receive income tax deductible gifts. They are called deductible gift recipients (DGRs).
Some DGRs are listed by name in the income tax law. For other organisations to be DGRs they must fall within a general category set out in the income tax law. Organisations that fall within the general categories need to be endorsed by the Tax Office as DGRs. If an organisation in a general category is not endorsed, donors cannot claim tax deductions for their gifts.
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