Making a donation
Only certain types of organisations can collect tax deductible gifts. These organisations must be DGRs.
You can check whether an organisation is a DGR on the Australian Business Register at www.abn.business.gov.au by searching for the organisation's name or Australian business number (ABN).
We do not provide a list of disaster relief funds in the event of a disaster.
The Australian Government Disaster Assist website at www.disasterassist.gov.au provides:
- up-to-date public information messages
- relevant free call numbers
- information on Australian Government assistance packages
- links to other relevant websites and information.
The Australia Emergency Management website at www.em.gov.au includes information on the Natural disaster relief and recovery arrangements (NDRRA). It provides funding to states and territories to help pay for natural disaster relief and recovery costs.
In relation to overseas disasters, charities and other benevolent organisations established under the laws of other countries may seek donations. If these organisations are not DGRs in Australia, there is no tax deduction for donations to them.
Donations to a disaster relief appeal can be made directly to a DGR or through an organisation that is authorised to collect donations on behalf of a DGR - see Collecting gifts on behalf of a DGR.
If you are a business owner considering making a gift of money or property to a DGR, you should be aware of the circumstances where a deduction may be allowed, whether it is a financial payment or in the form of goods. For example, where such gifts are made to an approved DGR, a deduction will be allowed. Where goods or services are provided directly to people affected by a disaster, a tax deduction for the value of the goods or services may still be deductible in full - for example, where they are provided as part of a publicity campaign or as a form of marketing. The deduction would not be allowable as a gift, but as a business deduction.
If you make a donation, you will need to keep a record - see Receipts for gifts and contributions.
Last Modified: Thursday, 17 May 2012