Australian disaster relief funds and tax deductible gifts

Introduction

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This fact sheet explains whether a fund can be endorsed by us as a deductible gift recipient (DGR) under the general DGR category 'Australian disaster relief fund' and receive income tax deductible gifts.

It outlines:

• the characteristics of an Australian disaster relief fund
• the time limits for tax deductible gifts
• the DGR endorsement process
• DGR endorsement and income tax exemption.

If your organisation does not meet the requirements of the Australian disaster relief fund DGR category and it wants to collect tax deductible donations for: people who are victims of disasters outside Australia - refer to the DGR categories Overseas aid funds and Developed country disaster relief funds people who are victims of disasters inside Australia - refer to the DGR categories Necessitous circumstances funds and tax deductible gifts and Is your organisation a public benevolent institution? animals - refer to the DGR categories Environmental organisations and Animal welfare charities. For information about the DGR categories, refer to GiftPack (NAT 3132).