Tax deductible contributions - Fundraising

Note: This document forms part of our publication Fundraising.

Introduction

Certain fundraising events encourage contributions that may extend minor benefits to the contributor. As a benefit is received in return, the contributor is not entitled to claim the contribution as a tax deductible gift. However, individuals may be able to claim a deduction for a portion of their payment as a tax deductible contribution.

This chapter explains:

• the requirements for a contribution to be tax deductible
• what individuals have to do to claim deductions for their contributions, and
• valuing a contribution and a minor benefit.

Last Modified: Tuesday, 30 September 2008