• Receiving tax-deductible gifts

    When people donate to your organisation they may seek a tax deduction.

    To receive such a deduction, certain requirements must be met.

    The most important things for you to do to ensure your donors can claim tax deductions are:

    • ensure your organisation is a DGR
    • understand gift and contribution conditions
    • provide receipts with specific information.

    A donor will follow different rules for claiming a tax deduction depending on whether their donation is a gift or a contribution, so it's also important you understand the difference between a gift and a contribution:

    • A donor does not receive material benefit in return for their gift (for example, a donor puts $5 in a collection box)
    • A donor does receive a material benefit in return for their contribution (for example, a donor purchases a ticket to a fundraising dinner).

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    Last modified: 25 Jul 2017QC 33657