Making tax deductible gifts and contributions

What records you must keep

You need to keep records of all deductible gifts you donate to help you prepare your tax return and as evidence if we check your claim.

DGRs are not required by tax law to issue receipts for deductible gifts but, if they do, the receipt must specify:

• that the receipt is for a gift
• the name of the fund, authority or institution receiving the gift
• the DGR's ABN - if it has one.

Other information on a receipt that helps provide evidence of your gift is:

• the name of the donor
• the date the gift was received by the DGR
• the amount of the gift, if it was money
• a description of the gift, if it was property.

If you have donated property, you need to keep records of:

• the date you acquired the property
• the amount you paid for the property, if applicable
• any valuations.

If you have chosen to spread the tax deduction for a gift over a period of up to five years, elections and any variations to elections should also be kept - see When you can claim a gift deduction.

DGRs can authorise third parties to collect tax-deductible donations on their behalf. If you make donations through a third party, such as at a bank or retail outlet, you need to ask for a receipt and keep it with your other tax records.

If you have donated a gift to a DGR under a workplace giving program, you should keep your payment summary or other confirmation provided by your employer or the DGR stating that the gift was donated.

If you are not issued with a receipt, other statements and records (including bank statements) can be used to help in the preparation of your tax returns.

For information about records that support a claim for a donation, refer to Claiming deductions for gifts in the 'Tax deductible gifts' chapter of our guide Fundraising (NAT 13095).

Bucket appeal donations

The Commissioner of Taxation has the discretion to provide relief from substantiating small expenses, including donations up to $10 made to 'bucket appeals' without the usual need to keep a receipt.

If you have made one or more donations of $2 or more to bucket collections conducted by an approved organisation for an approved bucket appeal, you can claim a tax deduction equal to your donation without a receipt if your donation is $10 or less.

2011-12 income year

For the 2011-12 income year, the Commissioner has not approved any bucket appeal donations. You will need to make sure you have evidence for any donations you made for more than $2 in the 2011-12 income year.

2010-11 income year

For the 2010-11 income year, the Commissioner approved bucket appeal donations for the following disasters.

Table 4: Australian disasters

Disaster	Date approved
Queensland floods - Longreach, Dalby and Gladstone districts	28 December 2010
Queensland floods - Rockhampton and Bundaberg districts	29 December 2010
Queensland floods - Roma district	31 December 2010
New South Wales floods	10 January 2011
Queensland floods - Brisbane, Gympie, Ipswich, Maryborough, Toowoomba, Warwick and Redcliffe disaster districts	11 January 2011
Victorian floods	15 January 2011
Cyclone Yasi	1 February 2011
Western Australian bushfires	6 February 2011

Table 5: Overseas disasters

Disaster	Date approved
Christchurch earthquake	4 September 2010
Christchurch earthquake	22 February 2011
Japan earthquake and tsunami	11 March 2011