Deductible gift recipients list to be updated
The list of specifically listed deductible gift recipients (DGRs) will be updated to list the following organisations as DGRs:
- Community Foundations Australia Ltd for gifts received after 30 June 2025 and before 1 July 2030
- Equality Australia Ltd for gifts received after 30 June 2025 and before 1 July 2030
- Foundation Broken Hill Limited for gifts received after 30 June 2025 and before 1 July 2030
- Social Enterprise Australia Ltd for gifts received after 30 June 2025 and before 1 July 2030
- St Patrick’s Cathedral Melbourne Restoration Fund for gifts received after 30 June 2027 and before 1 July 2032; and
- Sydney Chevra Kadisha for gifts received after 30 June 2025 and before 1 July 2030.
In addition, Foundation Broken Hill Limited and Lord Mayor’s Charitable Foundation will retain their specific listing status in the tax law, allowing them to undertake charitable activities unique to their communities that would otherwise fall outside the community charity DGR category. They will no longer be included on a list of entities for DGR endorsement by the ATO as a community charity.
Source: Budget Paper No 2, pp 7–8.
