The characteristics of a scholarship fund that enable it to be endorsed as a deductible gift recipient.
Please scroll to the bottom of the page for contacts and links
Do you need to comply?
Yes – if you operate a scholarship fund that qualifies as a deductible gift recipient.
Conditions of compliance
The scholarship fund DGR (deductible gift recipient) category covers funds with the following characteristics:
- the fund is a public fund
- the fund is established for charitable purposes, and
- the fund is established and maintained solely for providing money for eligible scholarships, bursaries or prizes.
These terms are defined on the Australian Taxation Office’s website.
If you have to comply, what do you have to do?
Organisations that want to be endorsed as DGRs must apply to the Tax Office for endorsement.
You will need to complete the scholarship fund schedule.
You will need to complete the form Application for endorsement as a deductible gift recipient (NAT 2948). You can obtain the application form by phoning the ATO on 1300 130 248.
The application form and schedule are to be lodged together. Your completed application form and schedule should be sent to:
Australian Taxation Office
PO Box 3373
Albury NSW 2640
What are the consequences if you don’t comply?
You may be in breach of Australian taxation laws.
Who will help you?
Independent Schools Victoria contact:
Director, School Services
Ph. 03 9825 7211
School Services Advisor
Ph. 03 9825 7275
Links and Resources
Australian Taxation Office: Scholarship funds (web)
Australian Taxation Office: Scholarship fund • schedule for deductible gift recipient applicants (NAT 15611) (web)