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How to obtain copies of this publication.
Contents
About this guide
How to use this guide
Getting started
Endorsed DGRs
DGRs – other conditions
DGRs listed by name
Donors and gifts
Gift types
Contributions to DGRs
Political contributions and gifts
Conservation covenants
Log of status reviews/Record of key information
Definitions
More information
About this guide
This guide has been prepared for:
- organisations that want to receive tax deductible gifts, and
- donors that want to claim tax deductions for their gifts.
Only certain organisations can receive tax deductible gifts. They are called deductible gift recipients (DGRs). DGRs are:
- endorsed by the Tax Office, or
- listed by name in the tax law.
We explain the types of DGRs and tax deductible gifts they can receive. Most, but not all, gifts to DGRs are tax deductible.
We explain who can claim deductions for gifts, how much can be claimed and what records are required.
This guide also outlines concessions for:
- contributions to DGRs in relation to fundraising events such as fundraising dinners and charity auctions
- political contributions and gifts, and
- land owners entering into conservation covenants.
We have highlighted recent changes in the income tax law relating to DGRs and deductible gifts.
Copies of this publication
Download guide in PDF
This publication can be downloaded in Portable Document Format (PDF). Download GiftPack [NAT 3132, PDF, 588KB].
Order a paper copy
Printed copies of this publication are available through the following methods (please take note of the NAT number – NAT 3132-12.2007):
- Online publications ordering service
- phoning the Publications Distribution Service on 1300 720 092 for the cost of a local call - the service operates from 8.00am to 6.00pm Monday to Friday, or
- writing to us at GPO Box 9990 in your capital city.
Last Modified: Friday, 9 May 2008
Relying on our information - our commitment to you
We are committed to providing you with advice and guidance you can rely on, so we make every effort to ensure that what we give you is correct.
If you follow our advice or guidance and it turns out to be incorrect, or it is misleading and you make a mistake as a result, we will take that into account when determining what action, if any, we should take.
Some of the advice and guidance on this website applies to a specific financial year. This is clearly marked. Make sure you have the information for the right year before making decisions based on that information.
If you feel that our advice and guidance does not fully cover your circumstances, or you are unsure how it applies to you, contact us or seek professional advice.
Copyright
© Commonwealth of Australia
This work is copyright. You may download, display, print and reproduce this material in unaltered form only (retaining this notice) for your personal, non-commercial use or use within your organisation. Apart from any use as permitted under the Copyright Act 1968, all other rights are reserved.
Requests for further authorisation should be directed to the Commonwealth Copyright Administration, Copyright Law Branch, Attorney-General’s Department, Robert Garran Offices, National Circuit, BARTON ACT 2600 or posted at http://www.ag.gov.au/cca.