Tax deductible gifts
For organisations that want to receive tax deductible gifts, we explain the requirements for a gift to be tax deductible and the records donors need to keep.
Go to Tax deductible gifts.
Tax deductible contributions
Individuals may be entitled to claim a tax deduction for contributions they make in relation to fundraising events such as fundraising dinners and charity auctions.
Go to Tax deductible contributions.
Non-profit organisations and income tax
Whether a non-profit organisation has to pay income tax on proceeds it receives from its fundraising activities or can claim tax deductions for the expenses it incurs will depend on whether or not the organisation is exempt from income tax.
Go to Non-profit organisations and income tax.
Goods and services tax
When a non-profit organisation undertakes fundraising activities, the related transactions may be subject to GST. There are a range of GST concessions for non-profit organisations. Some of the concessions may be applied to the organisation's fundraising activities, while others will help the organisation meet its GST obligations.
Go to Goods and services tax.
Fringe benefits tax
Fringe benefits tax (FBT) is a tax payable by employers who provide fringe benefits to their employees or to associates of their employees. FBT may apply when a non-profit organisation conducts fundraising activities and provides benefits to its employees. There are, however, certain FBT concessions that can reduce the organisation's liability.
Go to Fringe benefits tax.
State and territory government requirements
Fundraising activities such as bingo, raffles and doorknock appeals are regulated by state and territory authorities. Each state and territory has its own laws for these activities and they have provided an overview of their requirements. You should direct any enquiries about state and territory regulations to the relevant authority in your area.
Go to State and territory government requirements.
Local government requirements
The use of public places such as parks, streets and sporting grounds is regulated by local government. If your organisation's fundraising activities involve the use of a public place, you should check with your local council regarding its requirements.
Go to Local government requirements.
For more information on how to access our publications and services, see Essential tax information for your non-profit organisation (NAT 13131).
Ordering a paper copy
To order a paper copy of this publication:
- select our Online publications ordering service (please take note of the publication's NAT number - NAT 13095-09.2008)
- phone us on 1300 720 092, or
- write to us at GPO Box 9990 IN YOUR CAPITAL CITY.