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  • School building funds

    This explains whether a fund can be endorsed by us as a deductible gift recipient (DGR) under the general DGR category 'school building fund' and receive income tax deductible gifts. The word 'school' is used to refer to school or college.

    It outlines:

    Characteristics of a school building fund

    A school building fund has the following characteristics:

    We have also provided a checklist so you can work out if your fund has the characteristics of a school building fund.

    • Last modified: 05 Aug 2014QC 16311