Donating to a disaster relief appeal
If there is an overseas disaster, charities and other organisations established under the laws of other countries may seek donations. If these organisations are not DGRs in Australia, donors can't get a tax deduction for donations to them.
Donors can make tax-deductible donations to a disaster relief appeal directly to a DGR or through an organisation that is authorised to collect donations on behalf of a DGR. We do not provide a list of disaster relief appeal funds in the event of a disaster.
If you are a business owner considering making a gift of money or property to a DGR, you should be aware of the circumstances where a deduction may be allowed, and whether it is a financial payment or in the form of goods. For example, if you give a gift to a DGR, you can get a tax deduction for your donation, but if you give goods or services directly to people affected by a disaster, you won't get a tax deduction for the donation. However, it is possible you may be able to claim a business deduction for the donation, for example, if you give the gift as part of a publicity campaign or as a form of marketing. If you make a donation, you will usually need to keep a record.
If donors make a gift of cash to the value of $2 or more to a disaster relief appeal they may be able to claim a tax deduction if the organisation receiving the gift is a deductible gift recipient (DGR). They may also be able to claim a deduction for non-cash gifts.