Fundraising - Tax basics for non-profit organisations
GST
If your non-profit organisation is registered (or required to be registered) for GST, the money raised from fundraising activities will be subject to GST unless the funds are a genuine gift to your organisation. If you are a charity, gift deductible entity or government school, the money raised from fundraising events will not be subject to GST if your organisation:
raises the funds by selling donated second hand goods
raises the funds by holding a raffle or bingo, or
is able to treat any sales connected with the fundraising event as input taxed. In this case, the funds raised will not be subject to GST, but your organisation will not be able to claim credits for the GST in any purchases connected with the event.
For more information on GST concessions available to non-profit organisations, see Goods and services tax.
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