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Organisations that are endorsed as Deductible Gift Recipients (DGRs) are entitled to receive gifts which are deductible from the donor's income tax. DGRs are either: endorsed by the Australian Tax Office (ATO) and fall in a general DGR category or, in exceptional cases, listed by name in the tax law.

There are specific requirements an organisation has to meet before being endorsed by the ATO as a DGR.

The process of endorsing a charity for DGR status is managed by the Australian Taxation Office (ATO).

A Public Benevolent Institution (PBI) is a charity that specifically aims to relieve sickness, misfortune, helplessness, poverty, suffering, distress or disability.

A health promotion charity (HPC) is one of the categories or ‘subtypes’ of charity. HPCs are charitable institutions whose principal activity is to promote the prevention or the control of diseases in humans.