• How supporters get valuations

    To claim a tax deduction for the value of a gift or contribution made to a deductible gift recipient (DGR), the supporter is required to find out the market value of the gift or contribution. How a supporter will work out the market value of the gift or contribution will depend on the type of gift or contribution they are making.


    For a donor to work out the market value of a gift they make to a DGR, they need to consider their gift type.


    It is up to the DGR, not the contributor, to work out the value of a minor benefit if they make a contribution.

    It is up to the contributor, not the DGR, to find out the market value of a contribution of property for the purposes of claiming a tax deduction.


    To obtain a valuation from us, the supporter needs to:

    • lodge the following forms:
      • Request for valuation – philanthropy program
      • Certificate of donation – philanthropy program, which describes the gift and confirms its donation to and receipt by the DGR.
    • pay the following fees:
      • a non-refundable application fee, which will be credited against the total fee for the valuation
      • a fee for carrying out a valuation. After we have received the form and application fee, we will advise the donor in writing of the estimated charge for the valuation. The fee is the actual cost of the valuation, including all costs of the Commissioner in obtaining the valuation.

    When we have completed the valuation of the donated property we will provide your supporter with a Valuation certificate.

    Next steps:

    To obtain a valuation from us, a supporter must complete the following forms which must be lodged together:

    Cost of valuations

    A supporter can claim a deduction for the cost of getting a valuation if the valuation is made only to work out the market value of a deductible gift to claim a deduction.

    A supporter claims the valuation expense in the tax return for the income year when the expense is incurred. The Individual tax return instructions explain how to claim the expense.

    See also:

    Lodging your tax return

    For more information

    Last modified: 09 Aug 2016QC 46291