Money Doesn’t Come Without Guidance ...
An organisation that is entitled to receive income tax deductible gifts and tax deductible contributions is known as Deductible gift recipients. Organisations those are not entitled as DGR cannot claim a tax deduction for their donation or contributions. To be endorsed as a DGR organisation, you must meet all of these requirements:
You can endorse your organisation by two different ways. One is either have DGR endorsed by ATO & another is to be listed by name in tax law.
The Political parties cannot be entitled as DGR; however, the donations made by an individual may be tax deductible.