Getting started - GiftPack

Note: This document forms part of our publication GiftPack.

Introduction

Only certain types of organisations can receive tax deductible gifts. They are called deductible gift recipients (DGRs).

Deductions for gifts are claimed by the person or organisation that makes the gift (the donor).

This chapter outlines:

• the types of DGRs and the tax deductible gifts they can receive
• what donors need to do to claim deductions for their gifts
• changes to this publication since it was last issued in December 2007, and
• proposed changes affecting DGRs and donors.