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  • Fire and emergency services funds

    This information is for fire and emergency services recipients that are public funds and run by either:

    • volunteer fire brigades and similar groups
    • other government entities.

    Your fire and emergency services fund can receive tax deductible gifts if both of the following apply:

    • your fund has the characteristics of a fire and emergency services fund
    • your fund is endorsed by us as a DGR.

    The explanations and examples given mainly apply to funds run by volunteer fire brigades, but the information is also relevant to funds run by other volunteer-based emergency services or by other government entities.

    There are also certain factors that will impact your tax if you receive gifts or are involved with fundraising activities.

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      Last modified: 13 Dec 2021QC 26008