Assisting victims of disasters

Introduction

This document provides information for individuals and organisations that want to collect funds or make donations to help victims of disasters that occur in Australia or overseas.

The document has six sections:

Collecting gifts on behalf of a DGR	Your organisation may wish to collect money on behalf of an established deductible gift recipient (DGR). Examples of this type of arrangement include collections conducted by financial institutions, retail outlets and telephone or electricity providers. Employers may also collect money on behalf of DGRs by setting up a workplace giving arrangement or providing salary sacrifice for employees. This section provides more information on these arrangements.
Making a donation	Donations to a disaster relief appeal may be tax deductible if the appeal is conducted by a DGR or by an organisation collecting on behalf of a DGR. A DGR is an organisation that is entitled to receive tax deductible gifts. This section helps you to check: which organisations are DGRs the types of organisations that collect money on behalf of DGRs how to locate information on disaster appeal funds the type of tax deductible donations businesses can make.
Setting up a new appeal fund	Your organisation may wish to set up its own appeal fund to help victims of a disaster in Australia or overseas. The types of appeal funds that can receive tax deductible gifts include: Australian disasters - necessitous circumstances funds, public benevolent institutions, Australian disaster relief funds and public ancillary funds. overseas disasters - overseas aid funds, developed country disaster relief funds and public ancillary funds. To set up an appeal fund, your organisation will need to firstly consider if it's entitled to our endorsement as a DGR.
Fundraising events	One way of providing assistance to victims of disasters is through fundraising activities. Your organisation will need to consider the tax treatment of fundraising activities, including income tax and goods and services tax (GST) requirements.
State and territory fundraising requirements	Fundraising activities are regulated by state and territory authorities. Each state and territory has its own laws for these activities.
Receipts for gifts and contributions	Donors should keep records of their donations made directly to DGRs or through an organisation collecting on behalf of a DGR.