When endorsed DGRs are wound up, or if their endorsement is revoked, they have to transfer all remaining gifts, deductible contributions and money received in relation to such gifts and contributions to a gift deductible fund, authority or institution. For registered charities, the transfer must be to another DGR with similar objects, which is charitable at law. This requirement varies with the type of endorsement.
Organisations do not need to meet this requirement if they are established by an Act of the Commonwealth Parliament, and that Act, or another Act, does not provide for the winding up or termination of the entity.
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You need to meet certain requirements to be endorsed as a deductible gift recipient (DGR). The information here will help you work out whether you are eligible.