• Keeping a record of your donation

    You should keep records of all tax deductible gifts and contributions you make. This will help you prepare your tax return.

    When you make a donation, the DGR will usually issue you with a receipt – but they don't have to. If this is the case, in some circumstances, you can still claim a tax deduction by using other records, such as bank statements.

    When a DGR issues you with a receipt they must include certain information.

    On this page:

    Receipts for gifts

    If a DGR issues a receipt for a deductible gift, the receipt must state:

    • the name of the fund, authority or institution to which the donation has been made    
      • an abbreviation will be acceptable if the full name of the fund cannot be shown on the receipt
      • the issuer of the receipt may need to publish the abbreviation somewhere, such as on its website, if the abbreviation does not readily identify the fund
       
    • the DGR's ABN (if any – some DGRs listed by name might not have an ABN)
    • that the receipt is for a gift.

    Receipts for contributions

    If a DGR issues a receipt for a deductible contribution, the receipt must state:

    • the name and ABN of the DGR to which the contribution has been made    
      • an abbreviation will be acceptable if the full name of the fund cannot be shown on the receipt
      • the issuer of the receipt may need to publish the abbreviation somewhere, such as on its website, if the abbreviation does not readily identify the fund.
       
    • the fact that the contribution is made in return for a right to attend a specified fundraising event, or for the purchase of goods and services at a fundraising auction
    • the amount of the contribution – if the contribution is money
    • the GST-inclusive market value of the benefit received in return for the contribution (that is, the right to attend or the goods or services purchased).

    Receipts from third parties

    We will accept third-party receipts as evidence of a gift to a DGR if the receipt:

    • identifies the DGR
    • states the fact that the amount is a donation to the DGR.

    If you have a third-party receipt, it does not have to include the DGR's ABN.

    For example, if you make a gift to a DGR:

    • through your employer you can use a statement from your employer identifying: 
      • each DGR you made a gift to, or, if each DGR cannot be identified in the statement because of space or printing constraints, a statement that all of the gifts were made to DGRs
      • the total amount of gifts made to the DGRs
       
    • at a bank, credit union or other financial institution, you can use statements such as a:    
      • bank statement showing the amount paid to the DGR
      • stamped deposit slip showing the amount paid and the name or account number of the DGR
       
    • using internet banking, you can use a printed copy of the transfer details after making the gift
    • by credit card or direct debit to your bank, credit union or other financial institution account you can use the account records
    • at a retail outlet, you can use the shopping docket that contains the details of the gift
    • through another organisation, such as a phone or electricity provider, you can use their account records, with proof of payment.

    Receipts issued by third parties at the point of sale, such as shopping dockets from retail outlets, may show an abbreviation for the gift. The third party would need to show on their website that the abbreviation stands for 'Donation to [name of DGR]'.

    Pledges

    You may make a pledge in writing (for example, on a contribution envelope or a pledge form) to a fundraising body, specifying the name of the DGR and the amount or percentage of the donation to be applied to the DGR. You can then claim a deduction for the amount of the actual gift you donated to the DGR.

    Alternatively, the terms of an appeal may state the proportion to be applied to the DGR. You can claim a deduction for that proportion of the gift.

    Bucket appeals

    If you make a donation to a bucket appeal that we have approved for a specific disaster, you can claim a tax deduction equal to the amount of your donation up to $10 without the usual need to keep a receipt.

    You can generally only claim a tax deduction for donations to these funds for the first two years after the disaster is declared.

    See also:

    Last modified: 25 Jul 2017QC 46289