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.

Last updated 21 August 2026

Here we have listed the many ways in which you may choose to donate, and the requirements you and your chosen NFP must meet if you want to claim a tax deduction.

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When can I claim?

Money gifts

If you donate money as a gift to a deductible gift recipient (DGR), you may claim a tax deduction.

Donating recently purchased property to a DGR

If a donor makes a gift of property within 12 months of purchasing it, they may be able to claim a tax deduction.

Property we value at more than $5,000

If a donor makes a gift of property that we value at more than $5,000 they may be able to claim a tax deduction.

Shares valued at $5,000 or less

If a donor makes a gift of listed shares valued at $5,000 or less within 12 months of acquiring them, they may be able to claim a tax deduction.

Trading stock

If a donor makes a gift of trading stock disposed of outside the ordinary course of their business, they may be able to claim a tax deduction.

Donating under the Cultural Gifts Program

If a donor gives a culturally significant item to a public art gallery, museum or library they may be entitled to a tax deduction for the market value of the gift. Also, property donated under the program is exempt from capital gains tax (CGT).

Heritage gifts

Claiming tax deductions for gifts of outstanding natural, Indigenous, historic heritage or cultural significance.

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