Tax deductible gifts - Fundraising

Note: This document forms part of our publication Fundraising.

Introduction

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

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

This chapter explains:

• the requirements for a gift to be tax deductible
• arrangements for collecting tax deductible gifts on behalf of DGRs
• options for accessing funding from DGRs, and
• the records donors need to keep.