Public and private ancillary funds (which are categories of deductible gift recipients) must lodge an annual information return with us, in addition to any requirement to lodge an income tax return.
Even if an ancillary fund is exempt from income tax, it must still lodge an annual information return.
Private ancillary funds
This fact sheet explains the deductible gift recipient (DGR) category for private ancillary funds (private AFs) that came into effect on 1 October 2009.
- the requirements for endorsement
- how to apply for DGR endorsement
- other issues, such as revocation of endorsement and suspension of trustees
- the transitional arrangements for existing PPFs.
Publications and contacts for more information are also provided.
What is a DGR?
A DGR is an entity that is entitled to receive income tax deductible gifts.
All DGRs must be endorsed by us, unless they are listed by name in the income tax law.
What is DGR endorsement?
DGR endorsement is the approval process for organisations that want to be endorsed by us as DGRs.
Endorsement as a DGR allows donors to claim tax deductions for most types of gifts or donations they make to your organisation.
From 1 October 2009, prescribed private funds (PPFs) are no longer prescribed in tax law and instead obtain their DGR status through the endorsement process. The category these funds seek DGR endorsement under is the category for private AFs.
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