• Issuing receipts

    DGRs are not required by the tax law to issue receipts for gifts or contributions, however if a DGR issues a receipt, it must contain certain information. If a DGR doesn't include the specified information in its receipts, its DGR endorsement may be revoked.

    Receipts for gifts

    If a DGR issues a receipt for a deductible gift, the receipt must state:

    • the name of the fund, authority or institution to which the donation has been made  
      • an abbreviation will be acceptable if the full name of the fund cannot be shown on the receipt
      • the issuer of the receipt may need to publish the abbreviation somewhere, such as on its website, if the abbreviation does not readily identify the fund
       
    • the DGR's ABN (if any – some DGRs listed by name might not have an ABN)
    • that the receipt is for a gift.

    Example – Receipt details

    The ZXC School is an endorsed DGR for the school building fund it operates. The fund's name is the ZXC School Building Fund. For gifts to the fund, the receipt must show all of the following:

    • 'ZXC School Building Fund'
    • the ABN of ZXC School
    • that the receipt is for a gift.
    End of example

    Other information your donors may find useful includes:

    • the name of the donor
    • the amount of money donated
    • a description of any gifts of property
    • the date of the gift.

    Receipts for contributions

    If a DGR issues a receipt for a deductible contribution, the receipt must state:

    • the name and ABN of the DGR to which the contribution has been made  
      • an abbreviation will be acceptable if the full name of the fund cannot be shown on the receipt
      • the issuer of the receipt may need to publish the abbreviation somewhere, such as on its website, if the abbreviation does not readily identify the fund.
       
    • the fact that the contribution is made in return for a right to attend a specified fundraising event, or for the purchase of goods and services at a fundraising auction
    • the amount of the contribution – if the contribution is money
    • the GST-inclusive market value of the benefit received in return for the contribution (that is, the right to attend or the goods or services purchased).

    Other information your contributors may find useful includes the:

    • name of the contributor
    • date of the contribution.

    If a DGR issues a SMS to acknowledge the receipt of a gift or contribution and the SMS uses an abbreviation, the DGR would need to show on their website that the abbreviation stands for 'Donation to [name of DGR]'.

    Last modified: 14 Oct 2015QC 46295