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Deductible gift recipients - frequently asked questions

 
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What is a school building fund?

The deductible gift recipient (DGR) category of school building fund covers funds with the following characteristics:

  • the fund is a public fund
  • the public fund is established and maintained solely for providing money for the acquisition, construction or maintenance of a building
  • the building is used, or to be used, as a school or college
  • the building is used for that purpose by
    • a government
    • a public authority, or
    • a non-profit society or association.

What can a school building fund pay for?

A school building fund is solely for providing money for acquiring, constructing or maintaining of the school or college buildings. It cannot be used for any other purpose.

Expenditure on capital improvements and maintenance, as well as installing and maintaining fixtures, are accepted outlays of a school building fund.

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For more information, refer to School building funds (NAT 5393).

Sections within DGR categories

Last Modified: Friday, 19 February 2010
 
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