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    Tax and fundraising

    NFP organisations may have to pay income tax on proceeds they receive from fundraising activities and they may be able to claim tax deductions for their expenses – this will depend on whether the organisation is exempt from income tax.

    The related transactions may be subject to GST and there are a range of GST concessions that may apply. If you provide benefits to an employee, you may be liable for FBT. There are requirements for DGRs that issue receipts for gifts and contributions they receive.

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    Last modified: 14 Oct 2015QC 46293