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Extra conditions for some Deductible Gift Recipients

Some DGRs have extra conditions on the kinds of deductible gifts or contributions they can receive.

Last updated 24 July 2017

Some DGRs have extra conditions on the kinds of deductible gifts or contributions they can receive. If a gift or contribution meets these conditions, the donor may be able to claim a deduction in their tax return. Many DGRs have no gift conditions, but it is good to be aware of those that do.

DGRs with ATO endorsement

Endorsed DGRs that have a gift condition are listed below.

Table: DGRs with gift conditions

Topic

Endorsed DGR

Gift condition

Health

Public authority for research

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.

Education

TAFE

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. 
 

Education

Life education company

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.

Research

Approved research institute

A gift will be tax deductible only if it is for the purposes of scientific research in the field of natural or applied science.

Welfare and rights

Public fund on the Register of Harm Prevention Charities

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.

Welfare and rights

Australian disaster relief fund

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. 
 

Defence

The Commonwealth or a state

A gift will be tax deductible only if it is donated for the purposes of defence.

Defence

War memorial repair fund

A gift will be tax deductible only if it is donated within two years from the date of endorsement of the fund.

Environment

Public fund on the Register of Environmental Organisations

A gift will be tax deductible only if the public fund is listed on the Register of Environmental Organisations when the gift is donated.

International affairs

Overseas aid fund

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.

International affairs

Developed country disaster relief fund

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.

Cultural organisations

Public fund on the Register of Cultural Organisations

A gift will be tax deductible if the public fund is listed on the Register of Cultural Organisations when the gift is donated.

Fire and emergency services

A government entity that has statutory responsibility for the coordination of volunteer fire brigades or State Emergency Services

A gift will be tax deductible if it is for the purposes of supporting the coordination of volunteer fire brigades or State Emergency Services.

 

Example 1 – Gifts to an endorsed DGR that has gift conditions

The fund for the reconstruction of the Denisville war memorial was endorsed as a DGR under the DGR category 'war memorial repair fund' on 5 July 2013. The gift condition for this DGR category states 'gifts must be made within two years from the date of endorsement'. Anne can claim a deduction for her gift to the fund as she made it between 5 July 2013 and 4 July 2015.

End of example

 

Example 2 – Gift to an endorsed DGR that has gift conditions

Hirushi made a gift to a DGR that is an approved research institute for the purposes of scientific research in the field of natural science, so she could claim a tax deduction. If she had made a gift for use by the institute for some other purpose, she could not have claimed a deduction.

End of example

DGRs listed by name

Some DGRs listed by name have gift conditions mentioned in the 'Special conditions' column of the Income Tax Assessment Act 1997. For example, the gift may only be tax deductible between certain dates or for a specific use.

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