• Keeping records

    Donors and contributors should keep records of all tax deductible gifts and contributions they make. This will help them prepare their tax returns and as evidence in case we check their claims. However, even if they do not get a receipt, in some circumstances, they can still claim a tax deduction.

    Receipts from DGRs

    DGRs will probably give supporters a receipt for their tax deductible gift or contribution. DGRs are not required by the tax law to issue receipts for gifts and contributions, but when they do issue receipts they must include certain information on the receipts.

    See also:

    Issuing receipts

    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 the donor or contributor has a third-party receipt, it does not have to include the DGR's ABN.

    For example, if a donor makes a gift to a DGR:

    • through their employer, they can use a statement from the employer identifying  
      • each DGR they 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, they 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, they can use a printed copy of the transfer details after making the gift
    • by credit card or direct debit to their bank, credit union or other financial institution account, they can use the account records
    • at a retail outlet, they can use the shopping docket that contains the details of the gift
    • through another organisation, such as a phone or electricity provider, they 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

    Donors 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 total to be applied to the DGR. They can then claim a deduction for the amount of the actual gift they donated to the DGR.

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

    Bucket appeals

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

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

    Table: Approved bucket appeal donations for Australian and overseas disasters for the 2013–14 income year

    Disaster

    Date approved

    New South Wales Bushfires

    17 October 2013

    Table: Approved bucket appeal donations for Australian disasters for the 2012–13 income year

    Disaster

    Date approved

    New South Wales floods

    27 January 2013

    Queensland floods and tornadoes

    26 January 2013

    Victorian bushfires

    18 January 2013

    Coonabarabran bushfires

    17 January 2013

    Tasmanian bushfires

    7 January 2013

    Townsville tornado

    20 March 2012

    New South Wales and Victorian floods

    9 March 2012

    Queensland floods – Charleville disaster district

    3 February 2012

    Queensland floods – Roma disaster district

    2 February 2012

    Table: Approved bucket appeal donations for overseas disasters for the 2012–13 income year

    Disaster

    Date approved

    Hurricane Sandy, USA

    29 October 2012

    North-eastern Italy earthquakes

    20 May 2012

    Table: Approved bucket appeal donations for Australian and overseas disasters for the 2011–12 income year

    Disaster

    Date approved

    None

     


    Table: Approved bucket appeal donations for Australian disasters for the 2010-11 income year

    Disaster

    Date approved

    Queensland floods – Longreach, Dalby and Gladstone districts

    28 December 2010

    Queensland floods – Rockhampton and Bundaberg districts

    29 December 2010

    Queensland floods – Roma district

    31 December 2010

    New South Wales floods

    10 January 2011

    Queensland floods – Brisbane, Gympie, Ipswich, Maryborough, Toowoomba, Warwick and Redcliffe disaster districts

    11 January 2011

    Victorian floods

    15 January 2011

    Cyclone Yasi

    1 February 2011

    Western Australian bushfires

    6 February 2011

    Table: Approved bucket appeal donations for overseas disasters for the 2010-11 income years

    Disaster

    Date approved

    Christchurch earthquake

    22 February 2011

    Christchurch earthquake

    4 September 2010

    Japan earthquake and tsunami

    11 March 2011

    Last modified: 14 Oct 2015QC 46289