Deductible gift recipient eligibility

Work out if you are eligible to be endorsed as a deductible gift recipient (DGR).

All DGRs must meet the ‘in Australia’ condition.

Find out when organisations are required to transfer certain surplus assets.

Information about being endorsed as a DGR for the operation of a fund, authority or institution.

Find out what to do when endorsed DGRs are wound up, or if their endorsement is revoked.