Gifts and fundraising - frequently asked questions

Can employees salary sacrifice donations?

Employees may also arrange for gifts to be made to DGRs through their employer under salary sacrifice arrangements.

In this situation:

• the employee agrees with their employer that a certain amount of their pre-tax pay will be paid to a DGR
• the employee pays income tax on the reduced salary or wages
• the employer claims the tax deduction for the payment to the DGR, not the employee, and
• from 1 April 2008, the payment to the DGR is not a fringe benefit.

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?