The DAC List of ODA Recipients effective as at 1 January 2015 for reporting on 2014, 2015 and 2016 flows is available here. The former Lists are available at the bottom of the information note about the history of the DAC List of Aid Recipients.
The DAC List of ODA Recipients shows all countries and territories eligible to receive official development assistance (ODA). These consist of all low and middle income countries based on gross national income (GNI) per capita as published by the World Bank, with the exception of G8 members, EU members, and countries with a firm date for entry into the EU. The list also includes all of the Least Developed Countries (LDCs) as defined by the United Nations (UN).
Membership of the OECD or the DAC does not affect eligibility to receive ODA. Several OECD members have been on the DAC List for many years and continue to receive ODA. Currently no DAC members are on the list, but the DAC has made clear that leaving the list is not a requirement for DAC membership. Likewise the provision of statistics to the DAC Secretariat has no bearing on a country's eligibility to receive ODA. Today there are a number of countries that are both significant providers and recipients of ODA - e.g. Turkey and Thailand, both of which report their flows to the DAC.
Updates to List
The DAC revises the list every three years. Countries that have exceeded the high-income threshold for three consecutive years at the time of the review are removed.
The DAC List presents countries and territories in groups. The Least Developed Countries (LDCs) as defined by the United Nations are in the first column; the other columns show all other ODA recipients according to their Gross National Income (GNI) per capita as reported by the World Bank.
The next review of the DAC List will take place in 2017.
The current list of Heavily Indebted Poor Countries (HIPCs) is available here (link to IMF site).