Topic
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Endorsed DGR
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Gift condition
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Health
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Public authority for research
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A gift will be tax deductible only if it is donated to the public authority for research into the causes, prevention or cure of disease in human beings, animals or plants.
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Education
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TAFE
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A gift will be tax deductible only if it is for either or both of the following:
- purposes of the institution that have been declared by the Minister for Education to relate solely to tertiary education
- the provision of facilities for the institution, if the minister has declared that they are satisfied the facilities are to be used principally for such purposes.
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Education
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Life education company
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A gift will be tax deductible only if it is for the conduct of life education programs under the auspice of the Life Education Centre.
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Research
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Approved research institute
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A gift will be tax deductible only if it is for the purposes of scientific research in the field of natural or applied science.
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Welfare and rights
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Public fund on the Register of Harm Prevention Charities
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A gift will be tax deductible only if the public fund is listed on the Register of Harm Prevention Charitable Institutions when the gift is donated.
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Welfare and rights
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Australian disaster relief fund
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A gift will be tax deductible only if it is donated within two years, beginning on:
- the date specified in a Treasury minister's declaration of the disaster
- if a Treasury minister has not made a declaration, the date of the disaster or emergency specified in a declaration made by, or with the approval of, the state or territory minister, or the date of that declaration.
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Defence
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The Commonwealth or a state
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A gift will be tax deductible only if it is donated for the purposes of defence.
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Defence
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War memorial repair fund
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A gift will be tax deductible only if it is donated within two years from the date of endorsement of the fund.
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Environment
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Public fund on the Register of Environmental Organisations
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A gift will be tax deductible only if the public fund is listed on the Register of Environmental Organisations when the gift is donated.
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International affairs
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Overseas aid fund
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A gift will be tax deductible only if the Treasurer's declaration of the fund to be a developing country relief fund is in force at the time the gift is donated.
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International affairs
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Developed country disaster relief fund
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A gift will be tax deductible only if it is donated within two years from the date of the disaster as specified in the Treasury minister's recognition.
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Cultural organisations
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Public fund on the Register of Cultural Organisations
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A gift will be tax deductible if the public fund is listed on the Register of Cultural Organisations when the gift is donated.
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Fire and emergency services
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A government entity that has statutory responsibility for the coordination of volunteer fire brigades or State Emergency Services
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A gift will be tax deductible if it is for the purposes of supporting the coordination of volunteer fire brigades or State Emergency Services.
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