Gifts and fundraising - frequently asked questions

What is workplace giving?

Workplace giving programs are arrangements where:

• part of an employee's pay is paid, or is to be paid, as a gift to a deductible gift recipient (DGR)
• the gift is paid by the employer at the direction of the employee
• the gift is made under a regular planned giving arrangement.

A workplace giving program allows a DGR to receive donations as a lump sum from each employer. This reduces the DGR's costs as it has to process only one donation from each employer.

ATO Practice Statement Law Administration PS LA 2002/15 sets out what evidence is sufficient to confirm that a taxpayer has made a gift to a DGR through participation in a workplace giving program.

Sections within Tax deductible gifts

• What are the requirements for a gift to be considered a tax deductible gift?
• What is a deductible gift recipient (DGR)?
• Can charities receive income tax deductible gifts?
• How do I check if an organisation is a DGR?
• What is a gift?
• If I make a pledge, have I made a gift?
• Can I retain some right or control of property I have gifted?
• What if I receive something in return for my gift?
• If a transfer is made to a DGR, does it have to be voluntary to be tax deductible?
• What types of gifts are eligible for a tax deduction?
• What are gift conditions?
• What is workplace giving?
• Can employees salary sacrifice donations?
• What are the differences between workplace giving and salary sacrifice arrangements?