What is a DGR charity?

A DGR charity is an organisation endorsed by the Australian Taxation Office to receive tax-deductible donations. DGR stands for Deductible Gift Recipient. The Fred Hollows Foundation is a registered DGR charity, which means eligible donations you make to us can be claimed as a deduction when you lodge your Australian tax return. 

If you have seen the letters DGR when researching charities and wondered what they mean for your giving, this page explains the system, how it works, and what to look for before you donate. 

Make a tax-deductible donation to The Fred Hollows Foundation today. 

What does DGR stand for in Australia? 

DGR stands for Deductible Gift Recipient. It is a classification given by the Australian Taxation Office (ATO) to organisations that meet specific legal criteria under the Income Tax Assessment Act 1997. When you donate to a DGR-endorsed charity, the amount you give can be deducted from your taxable income in the financial year the donation is made. 

Not every organisation that calls itself a charity has DGR status. Registration with the Australian Charities and Not-for-profits Commission (ACNC) is separate from DGR endorsement. A charity can be registered with the ACNC — and do important work — without being a DGR. Donors who want their contribution to be tax deductible need to confirm DGR status specifically. 

The Fred Hollows Foundation holds both ACNC registration and DGR endorsement from the ATO, so your donation is fully tax deductible under Australian law. 

For the full eligibility guide, see our complete guide to tax-deductible giving in Australia.

What is the difference between DGR 1 and DGR 2? 

DGR charities in Australia fall into two categories under the Income Tax Assessment Act 1997, commonly referred to as DGR 1 and DGR 2. 

DGR 1 — Endorsed by the ATO 

DGR 1 organisations are endorsed directly by the Australian Taxation Office after meeting specific eligibility tests. The ATO assesses whether the organisation, fund, or institution fits a recognised DGR category — such as a health promotion charity, a public benevolent institution, or an overseas aid fund — and then formally endorses it. Donors give to the organisation itself, or to a specific fund it operates. 

The Fred Hollows Foundation is a DGR 1 organisation. It is endorsed by the ATO and operates The Fred Hollows Foundation Inc Overseas Aid Fund, which is the fund through which donations are received. 

DGR 2 — Specifically listed in legislation 

DGR 2 organisations are not assessed and endorsed by the ATO in the same way. Instead, they are named specifically in the tax legislation itself — usually because they serve a unique national purpose that does not fit neatly into an existing endorsed category. There are far fewer DGR 2 organisations. Examples include certain national institutions and public interest bodies named in the relevant schedules of the Act. 

For most donors giving to well-known registered charities, you will be dealing with a DGR 1 organisation. The practical effect on your deduction is the same: you can claim the full amount of your eligible gift on your tax return. 

How to check if a charity has DGR status 

Before making a donation you intend to claim as a deduction, it is worth taking a moment to confirm DGR status. The two official tools are: 

ABN Lookup (abr.business.gov.au) 

Search for the charity by name or ABN on the Australian Business Register. The results page will show whether the organisation is endorsed as a DGR and from what date. If DGR endorsement is listed, the donation is eligible. The Fred Hollows Foundation's ABN is 46 070 556 642. You can verify its DGR status directly at abr.business.gov.au. 

ACNC Charity Register (acnc.gov.au) 

Search the Australian Charities and Not-for-profits Commission register to confirm the charity is registered and to see its reported financial information, charitable purpose, and compliance history. The ACNC register also shows whether a charity holds DGR endorsement. 

As a practical rule: if the charity’s own donation page or receipt does not reference DGR status and you cannot find it on ABN Lookup, do not assume the donation is tax deductible. Always confirm before lodging your return. 

The Fred Hollows Foundation’s DGR status 

The Fred Hollows Foundation is a registered Deductible Gift Recipient, endorsed by the ATO as an overseas aid fund under Item 1 of the table in section 30-15 of the Income Tax Assessment Act 1997. The Foundation is also recognised as a Health Promotion Charity and holds Income Tax Exemption. 

This means: 

• Your donation to The Fred Hollows Foundation is fully tax deductible. 

• You will receive a tax receipt for every contribution, which you can use when lodging your return. 

• Recurring monthly donations are also tax deductible — each payment is treated as a separate eligible gift. 

The Foundation's ABN is 46 070 556 642. You can verify its active DGR status at any time on ABN Lookup or the ACNC Charity Register. 

Why DGR status matters for your giving 

When you give to a DGR-endorsed charity like The Fred Hollows Foundation, the financial benefit of your generosity extends beyond the donation itself. Your taxable income is reduced by the amount you give, meaning you may owe less tax or receive a larger refund when you lodge your return. 

For Australians on the 30% marginal tax bracket (income between $45,001 and $135,000 in 2025–26), a $100 donation effectively costs $70.00 after the tax benefit. The charity receives the full $100 — and you get the deduction. At the 37% bracket, the same $100 donation costs just $63. 

But for most donors who support The Fred Hollows Foundation, the tax benefit is secondary. A donation of $25 can help restore someone’s sight through cataract surgery. That outcome — someone waking up able to see their children, return to work, and participate in their community — is what drives giving. The tax deduction is a practical advantage the Australian government provides to encourage it. 

Support The Fred Hollows Foundation — a registered DGR charity. 

What your tax-deductible donation funds 

The Fred Hollows Foundation works across more than 25 countries in Africa, Asia, the Pacific, and Australia. Your donation goes directly to: 

• Sight-restoring cataract surgeries and eye treatments in communities with limited access to care. 

• Training local doctors, nurses, and eye health workers to build sustainable health systems. 

• Equipping clinics and hospitals with essential medical tools and technology. 

• Screening programs to identify and treat eye conditions before they become permanent. 

75% of donated funds go directly to eye health programs, community education and advocacy. The Foundation has restored sight to over 3 million people across more than 30 years of operation — a cumulative total since it was established in 1992. 

For just $25, you can help fund restored sight through surgery. 

Frequently Asked Questions 

WHAT DOES DGR MEAN? 

DGR stands for Deductible Gift Recipient. It is an endorsement from the Australian Taxation Office that allows an organisation to receive tax-deductible donations. When you give to a DGR charity, you can deduct the amount from your taxable income in your Australian tax return. 

IS THE FRED HOLLOWS FOUNDATION A DGR CHARITY? 

Yes. The Fred Hollows Foundation is endorsed by the ATO as a Deductible Gift Recipient and operates under the Overseas Aid Fund category. Every eligible donation is fully tax deductible. You can verify this at any time on ABN Lookup using ABN 46 070 556 642. 

WHAT IS THE DIFFERENCE BETWEEN DGR 1 AND DGR 2? 

DGR 1 organisations are endorsed by the ATO after meeting eligibility requirements. DGR 2 organisations are specifically named in the tax legislation itself. The Fred Hollows Foundation is a DGR 1 organisation. For most donors, the practical difference is minimal — in both cases, eligible donations are fully deductible. 

HOW DO I KNOW IF A CHARITY IS DGR ENDORSED? 

Search for the charity on ABN Lookup or the ACNC Charity Register. Both databases show whether an organisation has active DGR endorsement. The Fred Hollows Foundation's DGR status is confirmed on both. 

DO ALL CHARITIES HAVE DGR STATUS? 

No. Many registered charities do not have DGR endorsement. Only donations to DGR-endorsed organisations are tax deductible. If you are unsure, always check ABN Lookup before lodging a deduction. 

DOES THE FOUNDATION ISSUE TAX RECEIPTS? 

Yes. You will receive a tax receipt for every donation, confirming the amount, the date, and the Foundation’s DGR details. For recurring monthly donations, an annual statement is provided so you do not need to track each individual payment at tax time. If you have misplaced your receipt, contact the Foundation directly to request a replacement. 

CAN I CLAIM A DONATION MADE IN A PREVIOUS FINANCIAL YEAR? 

No. Donations must be claimed in the financial year the transaction was made. A donation processed on 15 March 2026 is claimable in the 2025–26 return, not a future year. For more on timing and deadlines, see our EOFY giving guide (link to Article 2 when live). 

Give to The Fred Hollows Foundation — a registered DGR charity 

When you donate to The Fred Hollows Foundation, you are giving to an organisation with verified DGR status, a transparent financial record, and over three decades of work restoring sight across the world. Your contribution is fully tax deductible, and it goes to one of the most cost-effective humanitarian causes you can support. 

Every $25 can help change someone’s life permanently. And with DGR endorsement from the ATO, it can also reduce your tax bill. 

Ready to make a tax-deductible donation? Support The Fred Hollows Foundation today.