Fire and emergency services funds

Certain organisations can receive income tax deductible gifts. These organisations are called deductible gift recipients (DGRs). Fire and emergency services recipients are one of the DGR categories.

Your fire and emergency services fund can receive tax deductible gifts if both of the following apply:

• your fund has the characteristics of a fire and emergency services fund
• your fund is endorsed by us as a DGR.

Who is this fact sheet for?

This fact sheet provides information mainly for fire and emergency services recipients that are public funds and run by either:

• volunteer fire brigades and similar groups
• other government entities.

This is the third type of fire and emergency services entity that can be endorsed as a DGR.

The explanations and examples given mainly apply to funds run by volunteer fire brigades, but the information is also relevant to funds run by other volunteer-based emergency services or by other government entities.

These funds can apply to be endorsed as DGRs under item 12A.1.3 of section 30-102 of the Income Tax Assessment Act 1997.