How to use this guide

Note: This document forms part of our publication GiftPack.

Where do you start?

To receive tax deductible gifts, an organisation must be a deductible gift recipient (DGR). For an overview of DGRs, claiming tax deductions for gifts and recent changes to the tax law, see Getting started.

Can your organisation receive tax deductible gifts?

Check whether your organisation falls within a general DGR category and can be endorsed by the Australian Taxation Office (ATO) (the majority of DGRs are endorsed by the ATO). See Endorsed DGRs.
Check the other conditions for DGRs. The other conditions are In Australia, Endorsement, Receipts and Self-review. Your organisation may have to meet some or all of these conditions to be a DGR. See DGRs - other conditions.
If your organisation does not fall within a general DGR category, see DGRs listed by name.

Do you want to claim a tax deduction for a gift?

Deductions for gifts are claimed by the person or organisation that makes the gift (the donor). To find out whether a gift is tax deductible, how much can be claimed and what records donors need to keep, see Donors and gifts.

What types of gifts are tax deductible?

Most, but not all, gifts to DGRs are tax deductible. To be tax deductible, a gift must be money or property covered by one of the 'gift types'. See Gift types.

Are there other gift-related concessions to consider?

Concessions may also be available for contributions to DGR fundraising events, political contributions and gifts, and land owners entering into conservation covenants.

How can you get more information?

The ATO has a range of publications and services specifically for non-profit organisations. See Essential tax information for your non-profit organisation to find out how to access our publications and services.