Gifts and fundraising for non-profit organisations

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.

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

Donations to help the victims of a disaster in Australia or overseas are tax deductible if made to a DGR.

State, territory and local government requirements for not-for-profits

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.

Workplace and business support

You may wish to work with organisations to encourage employees to donate or contribute via a workplace giving or a salary sacrifice arrangement.