ATO Changes – Registration of DGRs as charities

Reminder: DGRs need to register as a charity

Tax law has been amended, so that from 14 December 2021, all non-government deductible gift recipients (DGRs) are now required to register as a charity. This is likely to affect community preschools that operate School Building Funds but are not themselves registered as charities with the ACNC. Transitional arrangements are available to provide DGRs with additional time to meet the new requirements. More information is available here.