Advancing education: how to become a deductible gift recipient (DGR)

Division 30-15 Income Tax Assessment Act 1997 lists the categories of institutions or funds within the area of Education which could attract DGR status.

Schools
Certain categories which would be most relevant to schools are contained in Item 2.

Item 2.1.10 - School Building funds;

Item 2.1.13 - Scholarships, bursaries or prizes funds; and possibly

Item 12.1.2 - A public library (though this would require the school allowing use of their library by the general public)

Other potential categories for schools include:

Item 2.1.8 - a fund for providing religious instruction in government schools in Australia, with a separate Item 2.1.9 for funds maintained by a Roman Catholic diocese to provide religious instruction in government schools in Australia