• Who can claim a gift or contribution

    You may be able to claim a tax deduction depending on whether you made a gift, or a contribution.

    When you make a gift, you don't receive a material benefit in return for your payment. When you make a contribution (for example, purchasing a ticket to attend a fundraising dinner) you do receive a benefit in return.

    Gifts

    A tax deduction for a gift is claimed by the person or organisation that makes the gift (the donor). A donor can be an individual, company, trust or other type of taxpayer.

    For a gift to be tax-deductible, it must:

    • be made to a deductible gift recipient
    • comply with any relevant gift conditions
    • truly be a gift
    • be a gift of money or a certain type of property.

    Gift vouchers

    Gift vouchers don't meet the specifications of gifts that can be donated to a deductible gift recipient (DGR). A taxpayer is not entitled to a deduction for the donation of gift vouchers.

    Contributions

    A tax deduction for a contribution can only be claimed an individual taxpayer. Expenses incurred by companies using the fundraising events of DGRs to entertain clients cannot be claimed as a tax deduction.

    For a contribution to be tax deductible, it must:

    • be made to a DGR
    • be in respect of an eligible fundraising event
    • be an eligible contribution
    • comply with any extra conditions that apply to some DGRs
    • be made by an individual
    • be purchased by the individual for the purpose of donating to the DGR.

    See also:

    Last modified: 10 Apr 2017QC 46277