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Gifts & fundraising essentials
 
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Information on fundraising including the requirements for receiving tax deductible gifts and what donors have to do to claim deductions for their gifts.
Assisting victims of disasters
This document provides information for individuals and organisations that want to collect funds or make donations to assist victims of disasters that occur in Australia or overseas.
Fundraising
This guide explains the tax treatment of various fundraising activities and the concessions available. (NAT 13095)
GST and fundraising dinners or similar functions
How to apply goods and services tax (GST) to fundraising events such as gala events, '$1,000 a plate' dinners and charity auctions. NAT 7327.
Assisting victims of disasters
This document provides information for individuals and organisations that want to collect funds or make donations to assist victims of disasters that occur in Australia or overseas.
Cultural Gifts Program
This fact sheet discusses the Cultural Gifts Program and whether you can claim tax deductions for gifts you donate under the program.
Election to spread gift deduction
Complete this form if you have made a gift of money of $2 or more, or property valued by us at more than $5,000, and you are electing to spread the tax deduction over five income years.
Gifts of $2 or more
This fact sheet discusses gifts of $2 or more and whether you can claim tax deductions for this type of gift.
Gifts of property purchased during the 12 months before making the gift
This fact sheet discusses gifts of property purchased during the 12 months before you donated it and whether you can claim tax deductions for this type of gift.
Gifts of property valued by the ATO at more than $5,000
This fact sheet discusses gifts of property we value at more than $5,000 and whether you can claim tax deductions for this type of gift.
Gifts of shares valued $5,000 or less
This fact sheet discusses gifts of listed shares valued at $5,000 or less that you acquired 12 months or more before donating them and whether you can claim tax deductions for this type of gift.
Gifts of trading stock disposed outside of the ordinary course of your business
This fact sheet discusses gifts of trading stock your business disposed of outside of the ordinary course of your business and whether you can claim tax deductions for this type of gift.
Heritage gifts
This fact sheet discusses heritage gifts and whether you can claim tax deductions for this type of gift.
Locating an organisation for tax deductible gifts
Information about how you can check whether an organisation is a deductible gift recipient (DGR), including endorsed DGRs and those listed by name in the tax law.
Making tax deductible gifts and contributions
This guide explains the requirements for gifts and contributions to be tax deductible including how much you can claim as a deduction, when to claim and what records you need to keep.
Necessitous circumstances funds and tax deductible gifts
Information about when we will endorse a fund as a deductible gift recipient (DGR) under the general DGR category 'necessitous circumstances fund' so it can receive income tax deductible gifts.
Overseas aid funds
This fact sheet explains whether a fund can be endorsed by us as a deductible gift recipient (DGR) under the general DGR category 'overseas aid fund' and receive income tax deductible gifts.
School building funds
This fact sheet explains the characteristics of a school building fund for endorsement as a deductible gift recipient.
Tax deductible gifts - Fundraising
For organisations that want to receive tax deductible gifts, we explain the requirements for a gift to be tax deductible and the records donors need to keep.
Conservation covenant concessions
Explains tax concessions available to landowners entering into certain conservation covenants.
Fundraising - Tax basics for non-profit organisations
Provides an overview of tax deductible gifts and contributions, workplace giving programs and directs non-profit organisations to where they can obtain more detailed information on fundraising issues.
Assisting victims of disasters
This document provides information for individuals and organisations that want to collect funds or make donations to assist victims of disasters that occur in Australia or overseas.
Conservation covenant concessions
Explains tax concessions available to landowners entering into certain conservation covenants.
Cultural Gifts Program
This fact sheet discusses the Cultural Gifts Program and whether you can claim tax deductions for gifts you donate under the program.
Election to spread gift deduction
Complete this form if you have made a gift of money of $2 or more, or property valued by us at more than $5,000, and you are electing to spread the tax deduction over five income years.
Fundraising
This guide explains the tax treatment of various fundraising activities and the concessions available. (NAT 13095)
Fundraising - Tax basics for non-profit organisations
Provides an overview of tax deductible gifts and contributions, workplace giving programs and directs non-profit organisations to where they can obtain more detailed information on fundraising issues.
Gifts and fundraising - frequently asked questions
Answers to frequently asked questions about gifts and fundraising, including what is a gift, the requirements for a gift to be tax deductible, contributions in relation to fundraising events, and state and local government requirements.
Gifts of $2 or more
This fact sheet discusses gifts of $2 or more and whether you can claim tax deductions for this type of gift.
Gifts of property purchased during the 12 months before making the gift
This fact sheet discusses gifts of property purchased during the 12 months before you donated it and whether you can claim tax deductions for this type of gift.
Gifts of property valued by the ATO at more than $5,000
This fact sheet discusses gifts of property we value at more than $5,000 and whether you can claim tax deductions for this type of gift.
Gifts of shares valued $5,000 or less
This fact sheet discusses gifts of listed shares valued at $5,000 or less that you acquired 12 months or more before donating them and whether you can claim tax deductions for this type of gift.
Gifts of trading stock disposed outside of the ordinary course of your business
This fact sheet discusses gifts of trading stock your business disposed of outside of the ordinary course of your business and whether you can claim tax deductions for this type of gift.
GST and fundraising dinners or similar functions
How to apply goods and services tax (GST) to fundraising events such as gala events, '$1,000 a plate' dinners and charity auctions. NAT 7327.
Heritage gifts
This fact sheet discusses heritage gifts and whether you can claim tax deductions for this type of gift.
How to set up a workplace giving program
How to set up a workplace giving program and information about how tax applies.
Locating an organisation for tax deductible gifts
Information about how you can check whether an organisation is a deductible gift recipient (DGR), including endorsed DGRs and those listed by name in the tax law.
Making tax deductible gifts and contributions
This guide explains the requirements for gifts and contributions to be tax deductible including how much you can claim as a deduction, when to claim and what records you need to keep.
Necessitous circumstances funds and tax deductible gifts
Information about when we will endorse a fund as a deductible gift recipient (DGR) under the general DGR category 'necessitous circumstances fund' so it can receive income tax deductible gifts.
Overseas aid funds
This fact sheet explains whether a fund can be endorsed by us as a deductible gift recipient (DGR) under the general DGR category 'overseas aid fund' and receive income tax deductible gifts.
Political contributions and gifts
This document outlines income tax deductions for contributions to political parties.
School building funds
This fact sheet explains the characteristics of a school building fund for endorsement as a deductible gift recipient.
Tax deductible gifts - Fundraising
For organisations that want to receive tax deductible gifts, we explain the requirements for a gift to be tax deductible and the records donors need to keep.
Tax tables for workplace giving
Indicate what your tax benefit will be according to how much you donate and how much you earn.
Workplace giving - frequently asked questions
Frequently asked questions about workplace giving programs.
Gifts and fundraising - frequently asked questions
Answers to frequently asked questions about gifts and fundraising, including what is a gift, the requirements for a gift to be tax deductible, contributions in relation to fundraising events, and state and local government requirements.
Workplace giving - frequently asked questions
Frequently asked questions about workplace giving programs.
How to set up a workplace giving program
How to set up a workplace giving program and information about how tax applies.
Tax tables for workplace giving
Indicate what your tax benefit will be according to how much you donate and how much you earn.
Workplace giving - frequently asked questions
Frequently asked questions about workplace giving programs.
Political contributions and gifts
This document outlines income tax deductions for contributions to political parties.
 
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