Making tax deductible gifts and contributions

Gift conditions

There are extra conditions affecting the deductible gifts some DGRs can receive. Your gifts to these DGRs may only be tax deductible:

• between certain dates
• for a specific use.

Example 1

The fund for the reconstruction of the Ycart war memorial was endorsed as a DGR under the DGR category 'war memorial repair fund' on 5 July 2009. The gift condition for this DGR category states 'gifts must be made within two years from the date of endorsement'.

You can only claim a deduction for a gift to the fund if your gift was made between 5 July 2009 and 4 July 2011.

Example 2

Gifts to a DGR that is endorsed as a DGR under the DGR category 'approved research institute' are only tax deductible if they are donated 'for the purposes of scientific research in the field of natural or applied science'.

You cannot claim a deduction for a gift for use by the institute for some other purpose, as it has not been donated for the specific purpose required by the gift condition.

You should ask the DGR you are donating to if any gift conditions apply.

Many DGRs have no gift conditions. Endorsed DGRs that have a gift condition are listed below.

Table 2: DGRs with gift conditions

Topic	Endorsed DGR	Gift condition
Health	Public authority for research	Your gift will be tax deductible only if it is donated to the public authority for research into the causes, prevention or cure of disease in human beings, animals or plants.
Education	TAFE	Your gift will be tax deductible only if it is for either or both: purposes of the institution that have been declared by the Minister for Education to relate solely to tertiary education the provision of facilities for the institution, if the minister has declared that they are satisfied the facilities are to be used principally for such purposes.
	Life education company	Your gift will be tax deductible only if it is for the conduct of life education programs under the auspice of the Life Education Centre.
Research	Approved research institute	Your gift will be tax deductible only if it is for the purposes of scientific research in the field of natural or applied science.
	The Commonwealth	Your gift will be tax deductible only if it is for the purposes of research in the Australian Antarctic Territory.
Welfare and rights	Public fund on the Register of Harm Prevention Charities	Your gift will be tax deductible only if the public fund is listed on the Register of Harm Prevention Charitable Institutions when the gift is donated.
	Australian disaster relief fund	Your gift will be tax deductible only if it is donated within two years, beginning on: the date specified in a Treasury minister's declaration of the disaster (if a Treasury minister has not made a declaration) the date of the disaster or emergency specified in a declaration made by, or with the approval of, the state or territory minister, or the date of that declaration.
Defence	The Commonwealth or a state	Your gift will be tax deductible only if it is donated for the purposes of defence.
	War memorial repair fund	Your gift will be tax deductible only if it is donated within two years of the date of endorsement of the fund.
Environment	Public fund on the Register of Environmental Organisations	Your gift will be tax deductible only if the public fund is listed on the Register of Environmental Organisations when the gift is donated.
International affairs	Overseas aid fund	Your gift will be tax deductible only if the Treasurer's declaration of the fund to be a developing country relief fund is in force at the time the gift is donated.
	Developed country disaster relief fund	Your gift will be tax deductible only if it is donated within two years from the date of the disaster as specified in the Treasury minister's declaration.
Cultural organisations	Public fund on the Register of Cultural Organisations	Your gift will be tax deductible if the public fund is listed on the Register of Cultural Organisations when the gift is donated.
Fire and emergency services	A government entity that has statutory responsibility for the coordination of volunteer fire brigades or State Emergency Services	Your gift will be tax deductible if it is for the purposes of supporting the coordination of volunteer fire brigades or State Emergency Services.

To check if a DGR listed by name in the tax law has a gift condition, refer to Deductible gift recipients listed by name in the tax law.