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  • myTax 2020 Gifts or donations

    Complete this section if you made gifts or donations to registered deductible gift recipients (DGRs).

    On this page:

    Things to know

    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 DGR status.

    You can check the DGR status of an organisation at ABN Look-up: Deductible gift recipientsExternal Link.

    You can claim

    The amount you can claim as a deduction for a gift or donation to a DGR depends on the type of gift. For gifts:

    If you obtained a valuation for a deductible donation of property, you may be able to claim a deduction for the cost of that valuation. Don't show it at this section, go to Cost of managing tax affairs.

    See also:

    You can't claim

    You can't claim a deduction for a donation if you received a personal benefit or something in return, other than token items with no material value such as lapel badges and stickers that promote the organisation.

    Examples where you can't claim because you received a personal benefit include raffle tickets, chocolates, mugs or entry to a fund-raising event.

    You can't claim a tax deduction for donations made to social media or crowdfunding platforms unless they are a registered DGR.

    For a list of items that you can't claim a deduction for, see Gifts and donations – what you can't claim.

    Record keeping

    You should keep records of all tax-deductible gifts and contributions you make.

    When you make a donation the DGR will usually issue you with a receipt, but they don't have to. Your receipt will usually indicate whether or not you can claim a deduction for the gift.

    If you're not issued with a receipt, you can still claim a deduction by using other records. If you:

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

    See also:

    Completing this section

    We:

    • pre-fill your tax return with gifts and donations information you uploaded from myDeductions
    • show your workplace-giving amounts from the Income statements and payment summaries section

    Check them, and add any gifts or donations that have not shown or been pre-filled. Your receipt should show whether your donation is tax-deductible.

    To personalise your return to show gifts or donations, at Personalise return, select:

    • You had deductions you want to claim
    • Gifts, donations, interest, dividends, and the cost of managing your tax affairs

    To show your gifts or donations, at Prepare return select 'Add/Edit' at the Deductions banner.

    At the Gifts or donations banner:

    1. For each gift or donation expense not shown or 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
        If you made donations in a joint name, only include your share.
    2. Select Save.
    3. Select Save and continue when you have completed the Deductions section.

    See also:

      Last modified: 01 Jun 2020QC 62333