Tax deductible donations

If you can claim, how much you can claim, when you can claim, what records you need to keep when you make a donation.

Last updated 25 July 2017

If you have donated to an NFP you may be able to claim a tax deduction.

The following information will help you determine: if you can claim, how much you can claim, when you can claim, what records you will need to keep and what other income tax matters apply.

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Is it a gift or contribution?

When you make a gift, you do not receive a material benefit in return for your payment. When you make a contribution you do receive a benefit in return.

Gift types, requirements and valuation rules

There are many different ways you may choose to donate. The type of donation you make will impact your tax.

Other income tax consequences

There are other income tax consequences of making a gift to a DGR such as tax losses and capital gains tax.

To claim a tax deduction for the value of a gift or contribution made to a deductible gift recipient (DGR), the supporter is required to find out the market value of the gift or contribution. How a supporter will work out the market value of the gift or contribution will depend on the type of gift or contribution they are making.

When can I claim?

Donors and contributors can claim a tax deduction for most gifts and contributions. For certain gifts, donors can choose to spread the deduction over a period of up to five years.

Keeping a record of your donation

Donors and contributors should keep records of all tax deductible gifts and contributions they make. This will help them prepare their tax returns and as evidence in case we check their claims.