School building funds

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Introduction

Certain organisations can receive income tax deductible gifts. They are called deductible gift recipients (DGRs). One category of DGR is ‘school building funds’. A school building fund will have gift deductible status if:

• it has the characteristics of a school building fund, and
• it is endorsed by the Tax Office as a DGR.

Last Modified: Thursday, 24 January 2008