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ELIGIBILITY CRITERIA FOR DEDUCTIBLE GIFT RECIPIENTS (DGRs)



Organizations that are endorsed as deductible gift recipient (DGRs) are entitled to receive donations that are deductible from the donor’s income tax. This implies that when a donor makes a gift or contribution to a DGR endorsed charity, they may be able to claim a tax deduction. The amount of the claim will depend on the type of gift or contribution they make. 

 

To obtain endorsement as a deductible gift recipient (DGR), certain requirements must be met. 

 

DGR Endorsement Categories

Determine your eligibility for endorsement as a deductible gift recipient (DGR), which comes in two categories: 

1. Organizational DGR Endorsement: Applies when an entire organization falls within a DGR category.  Donors can claim income tax deductions for gifts and contributions made to the organization. 

2. Fund, Authority, or Institution DGR Endorsement: Pertains to a fund, authority, or institution operated by an organization, which falls within a DGR category. The organization is endorsed specifically for the particular fund, authority, or institution, and only gift and contributions to that entity are deductible. 

 

If an organization operates multiple funds, authorities, or institutions, separate endorsements are required for each. 

 

Deductible contributions and gifts are only applicable to the fund, authority, or institution. 

 

In the event that an organization oversees multiple funds, authorities, or institutions, a distinct endorsement is required for each entity. 

 

Each DGR category has its own set of additional eligibility requirements, outlined in the DGR table

 

Effective December 14, 2021, non-government DGRs must be registered charities, except for ancillary funds or those specifically listed in tax law. A transitional period is applicable for eligible not-for-profits. For more details, refer to the information on DGRs required to be a registered charity

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