Toggle left hand content menu
  • Gifts and donations

    You can only make tax deductible gifts or donations to organisations that have the status of deductible gift recipients (DGRs).

    Deductions for gifts are claimed by the person that makes the gift (the donor).

    For you to claim a tax deduction for a gift, it must meet four conditions:

    • The gift must be made to a deductible gift recipient. We call entities that are entitled to receive tax deductible gifts 'deductible gift recipients' (DGRs).
    • The gift must truly be a gift. A gift is voluntary transfer of money or property that you receive no material benefit or advantage for.
    • The gift must be covered by one of the gift types. The most common gift is money but deductions may be claimed for other types of gifts such as property or shares.
    • The gift must comply with any relevant gift conditions. For some DGRs, the income tax law adds extra conditions affecting the types of deductible gifts they can receive.

    How much to claim

    The amount of the deduction you can claim depends on the type of gift. For gifts of money, it is the amount of the gift but it must be $2 or more. For gifts of property, there are different rules, depending on the type of property and its value. There are slightly different rules for donations to bucket collections for bushfire and flood victims.

    What you can’t claim

    You cannot claim as a gift or donation items that provide you with some personal benefit.

  • Last modified: 16 Aug 2013QC 31906