GiftPack

About this guide

This guide has been prepared for:

• organisations that want to receive tax deductible gifts, and
• donors that want to claim tax deductions for their gifts.

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

• endorsed by the Tax Office, or
• listed by name in the tax law.

We explain the types of DGRs and tax deductible gifts they can receive. Most, but not all, gifts to DGRs are tax deductible.

We explain who can claim deductions for gifts, how much can be claimed and what records are required.

This guide also outlines concessions for:

• contributions to DGRs in relation to fundraising events such as fundraising dinners and charity auctions
• political contributions and gifts, and
• land owners entering into conservation covenants.

We have highlighted recent changes in the income tax law relating to DGRs and deductible gifts.

Last Modified: Friday, 9 May 2008