Any entity within Australia endorsed as a Deductible Gift Recipient (DGR) that can receive tax deductible donations.
THERE ARE 2 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.
To check on your DGR status and type of endorsement, refer to www.abr.gov.au.
If you are a Type 2 entity, you will be required to enter at least one of the DGR funds, authorities or institutions that you operate.
Once registered, you can promote other DGR’s relating to your ABN by adding them in the "My DGR Names" section of your Members Area.