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Deductible Gift Recipient (DGR) Registers Reform

Treasury has released for public consultation the exposure draft legislation and accompanying explanatory material for the Deductible Gift Recipient (DGR) Registers Reform measure. This measure was announced in December 2017 as part of a package of reforms to the administration and oversight of organisations with DGR status.

There are currently 52 categories of DGR set out in the gift provisions of the Income Tax Assessment Act 1997. Of these categories, four are currently administered by portfolio agencies. They are:

  • Register of Cultural Organisations administered by the Department of Infrastructure, Transport, Regional Development, Communications and the Arts
  • Register of Environmental Organisations administered by the Department of Climate Change, Energy, the Environment and Water
  • Register of Harm Prevention Charities administered by the Department of Social Services
  • Overseas Aid Gift Deductibility Scheme administered by the Department of Foreign Affairs and Trade.

This reform is intended to transfer administration of the four unique DGR categories from portfolio agencies to the ATO. The ATO would gain responsibility for assessing eligibility for the four unique DGR categories, consistent with the 48 other DGR general categories. The ATO would continue to be responsible for the endorsement of all 52 DGR categories.

This change is intended to make all DGR categories consistent in administration, reduce red tape imposed on endorsed organisations, and simplify the application process for organisations seeking DGR status.

To view the Exposure Draft and the Explanatory Materials, and to make a submission by 19 February, click here

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