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ARTICLE · 16 OCTOBER 2020

Deductible gift recipient (DGR) categories extended to include community sheds

Cooper Grace Ward
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To gain DGR status, community sheds need to ensure that they are eligible for registration as a charity with the ACNC.

AustraliaTax
Hana Williams
Hana Williams
Carly Ashwood
Carly Ashwood
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From 1 October 2020, a new deductible gift recipient (DGR) category became available to community sheds. This article sets out some of the more important considerations for community sheds looking to obtain DGR status.

New deductible gift recipient category

Deductible gift recipients (DGRs) can receive tax deductible gifts and contributions from the public. If a donation is tax deductible, donors can deduct the amount of their donation from their taxable income when lodging their tax returns. For these reasons, DGR status is appealing to many organisations.

The Income Tax Assessment Act 1997 (Cth) has been amended to introduce a new DGR category for community sheds.

Community sheds must meet the following criteria to be eligible for DGR status:

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Cooper Grace Ward is a leading Australian law firm based in Brisbane.

This publication is for information only and is not legal advice. You should obtain advice that is specific to your circumstances and not rely on this publication as legal advice. If there are any issues you would like us to advise you on arising from this publication, please contact Cooper Grace Ward Lawyers.

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