The majority of deductible gift recipients (DGRs) are endorsed by the Tax Office.
If an organisation wants to receive tax deductible gifts it should firstly consider whether it can be endorsed by the Tax Office as a DGR. See Endorsed DGRs.
This chapter explains DGRs listed by name in the tax law. They are:
prescribed private funds listed by name in the Income Tax Assessment Regulations 1997, and
other DGRs listed by name in the Income Tax Assessment Act 1997.
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