Making tax deductible donations

Deductions for gifts are claimed by the person or organisation that makes the gift (the donor). A donor can be an individual, company, trust or other type of taxpayer.

For you to claim a tax deduction for a gift, it must:

• be made to a deductible gift recipient (DGR)
• truly be a gift
• be a gift of money or property that is covered by one of the gift types, and
• comply with any relevant gift conditions.

When claiming tax deductions for gifts, you need to know:

• how much to claim, and
• when to claim the deduction.

Deductible gift recipient (DGRs)

Entities entitled to receive tax deductible gifts are called deductible gift recipients (DGRs).

Only gifts made to DGRs are tax deductible. To find out whether an organisation is a DGR see Locating an organisation for tax deductible gifts.

Last Modified: Wednesday, 1 July 2009