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Gifts and fundraising for non-profit organisations

Gifts and fundraising
An overview of tax deductible gifts and the tax treatment of various fundraising activities, including the concessions available. Also covers state, territory and local government requirements in relation to fundraising.
Helping in a disaster
In response to a disaster in Australia or overseas, you may wish to collect funds or make donations to help victims. Donations to help the victims of a disaster in Australia or overseas are tax deductible subject to certain conditions.
Running fundraising events
When you run a fundraising event, such as a dinner or auction, individuals who contribute to the event may be able to claim a portion of their contribution as a tax deduction. To qualify for a deduction, the contribution must meet all the conditions for a tax deductible contribution.
State, territory and local government requirements
Fundraising activities such as bingo, raffles and doorknock appeals are regulated by state and territory authorities. If your organisation's fundraising activities involve the use of a public place, you should check with your local council about its requirements.
Tax and fundraising
As an NFP organisation, whether you have to pay income tax on proceeds you receive from fundraising activities or you can claim tax deductions for your expenses depends on whether your organisation is exempt from income tax. The related transactions may be subject to GST, however, there are a range of GST concessions that may apply. If you provide benefits to an employee, you may be liable for FBT. There are requirements for DGRs that issue receipts for gifts and contributions they receive.
Working with other organisations
You may work with other organisations to encourage others to donate or contribute. You can encourage employers to set up a workplace giving program or salary sacrifice arrangement. Some employers support giving by paying for their employees to attend fundraising events. Business may wish to collect donations on your behalf. Some non-DGR organisations may be able to get funding from another organisation.