Deductible gift recipients

A deductible gift recipient (DGR) is an entity or fund that can receive tax deductible gifts. There are two types of DGR endorsement:

  • An entity that has DGR endorsement in its own right
  • An entity that is only a DGR in relation to a fund, authority or institution it operates. In this instance, only gifts to the fund, authority or institution are tax deductible

For further information on deductible gift recipients, visit the Non-profit External site page on the ATO website.

Check DGR endorsement

To check DGR endorsement you can enter an ABN or name in the search box in the top right corner of every page, or use the advanced search, to search one record at a time. The ABN details displayed include DGR endorsement. Alternatively, you can download the complete list of the current DGR entities and funds as described below.

Download DGR listings

Use the links below to download the complete list of the current DGR entities and funds from ABN Lookup:

Download file layout

The downloadable files of DGR information are text files with fixed length columns as shown below. The information is sorted by state, then postcode and finally entity name. The size of each file is approximately 5.5MB and can be opened with your favourite text editor or imported into tools such as Excel using the text import wizard.

layout of DGR download files
Column name DGR entities
Start column
DGR funds
Start column
ABN 1 1
ABN status (active/cancelled) 13 13
DGR status date 24 24
State 40 45
Postcode 46 51
DGR fund name n/a 64
Entity name 59 289
DGR item number 260 490
DGR item type 271 n/a