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  • myTax 2019 Gifts or donations

    This section is about gifts or donations you made.

    Organisations that are entitled to receive tax deductible gifts are called 'deductible gift recipients' (DGRs). You can only claim a tax deduction for gifts or donations to organisations that have a DGR.

    On this page:

    Essentials

    You can claim a deduction for:

    • voluntary gifts of $2 or more made to an approved organisation
    • a net contribution of more than $150 to an approved organisation for a fund-raising event (see Deductions for contributions relating to fund-raising events for further conditions)
    • contributions of $2 or more to    
      • a registered political party
      • an independent candidate in an election for parliament
      • an individual who was an independent member of parliament during 2018–19 or in limited circumstances had been an independent member
       
    • a donation to an approved organisation of shares listed on an approved stock exchange valued at $5,000 or less
    • a donation to a private ancillary fund
    • entering into a conservation covenant.

    Approved organisations include:

    • certain funds, organisations or charities which provide help in Australia
    • some overseas aid funds
    • school building funds
    • some environmental or cultural organisations.

    Your receipt will usually indicate whether or not you can claim a deduction for the gift. If you are not sure, you can check with the organisation. If you are still not sure, go to abn.business.gov.auExternal Link or phone us to find out whether the organisation is an approved organisation.

    Employees who make donations under salary sacrifice arrangements are not entitled to claim an income tax deduction for the donation on their own tax return.

    You cannot claim a deduction for a gift or donation if you received something in return (for example, raffle tickets or dinner) except in certain fund-raising events.

    If you made one or more donations of $2 or more to bucket collections conducted by an approved organisation for natural disasters such as bushfires, severe storms and flooding, you can claim a tax deduction of up to $10 for the total of those contributions without a receipt.

    If you used the web or phone to make a donation over $2, your web receipt or credit card statement is sufficient. If you donated through third parties, such as banks and retail outlets, the receipt they gave you is also sufficient. If you contributed through 'workplace-giving' your income statement or payment summary shows the amount you donated.

    See also:

    Completing this section

    We pre-fill your tax return with gifts and donations information provided to us.

    Check for gifts or donations not pre-filled and ensure you add them. Your receipt should show whether your donation is tax-deductible.

    If you made donations in a joint name, include only your share.

    1. For each gift or donation expense not pre-filled in your tax return, select Add and:
      • enter Your description, To assist in record keeping, add a short description of your expense
      • enter the Amount  
       
    2. Select Save.
    3. Select Save and continue.

    See also:

      Last modified: 26 Jun 2019QC 58936