3. Having a charitable purpose: The organization’s purpose must be exclusively charitable, meaning it must provide public benefit in one or more of the following areas: the relief of poverty, the advancement of education, the advancement of religion, or other purposes beneficial to the community.
4. Complying with relevant laws and regulations: The organization must comply with all relevant laws and regulations, including taxation laws, charity laws, and fundraising laws.
5. Having appropriate governance: The organization must have appropriate governance structures and processes in place, including a governing board or committee, a constitution or governing documents, and appropriate financial management and reporting.
6. Having appropriate activities: The organization must carry out activities that are consistent with its charitable purpose and that are eligible for DGR status.
If an organization meets these criteria, it may be eligible for DGR status, which allows donors to claim tax deductions for donations made to the organization. However, meeting these criteria does not guarantee that an organization will be granted DGR status, as the ATO assesses each application on a case-by-case basis.
Note: The information contained on this web site is general in nature and does not take into account your personal situation. You should consider whether the information is appropriate to your needs, and where appropriate, seek professional advice from an Accountant or Lawyer.
