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.

In this section

• Types of fire and emergency services recipients
• Characteristics of a fire and emergency services fund
• Who controls your public fund?