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New DGR (Deductible Gift recipient) category for Community Sheds

AMSA is pleased to share with you this letter from the Australian Tax Office (ATO) Assistant Commissioner Jennifer Moltisanti:

Further to our email on 3 September, here is some information about the new DGR category for community sheds that you may wish to share with your member sheds.

For member community sheds

A new category of deductible gift recipients (DGR) for community sheds will be available from 1 October 2020. Donors who donate $2 or more to a DGR endorsed community shed will generally be able to claim an income tax deduction.

Your community shed may want DGR endorsement under this new category.

Applying for DGR endorsement

Find out more by visiting ato.gov.au/communitysheds including:

• eligibility criteria
• requirements for your governing documents
• how to apply for DGR endorsement
• ongoing obligations as a DGR endorsed shed.

To be DGR endorsed, your community shed must be registered with the ACNC as a charity. You can also apply for DGR endorsement in your application for charity registration. Once your community shed is registered, the ACNC will send the DGR application to the ATO for processing.

Applying for charity registration

Before applying to be registered as a charity, please refer to the ACNC website for:

the eligibility requirements for registration
ongoing obligations that a charity has to the ACNC
their registration checklist, to help you complete your application.

You can submit your online application to register your community shed as a charity in the ACNC’s Charity Portal.

Free webinars for community sheds

Please come along to the following webinars:

• Find out what is required to become DGR endorsed, the rules and tests, how to apply at the ATO hosted webinar on 21 September, 11am-12:30pm (AEST).  Register now to attend.
• If you are registering as a charity, the ACNC will host a webinar on 14 October, 12pm-1pm (AEDT) called ‘Community sheds, charity registration and DGR’. This will step you through the charity registration process and answer your question. Register now to attend.

If you have any questions about:

• your charity registration, phone the ACNC on 13 22 62 between 1pm and 5pm, weekdays (AEST)
• your DGR endorsement application, phone the ATO on 1300 130 248 between 8.00am and 6.00pm, Monday to Friday.

Warm regards,

Jennifer Moltisanti
Assistant Commissioner
Private Wealth
Australian Taxation Office