• Extra conditions for some DGRs

    Some DGRs have extra conditions on the kinds of deductible gifts or contributions they can receive, for example, a gift may only be tax deductible if the donor gave it between certain dates or for a specific use. If a gift or contribution meets these requirements, the giver may be able to claim a deduction in their tax return. However, many DGRs have no gift conditions.

    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.

    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:

    • 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. 

     

    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.

    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.

    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.

    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.

    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
    Last modified: 14 Oct 2015QC 46261