This information is for fire and emergency services recipients that are public funds and run by either:
- volunteer fire brigades and similar groups
- other government entities.
Your fire and emergency services fund can receive tax deductible gifts if both of the following apply:
- your fund has the characteristics of a fire and emergency services fund
- your fund is endorsed by us as a DGR.
The explanations and examples given mainly apply to funds run by volunteer fire brigades, but the information is also relevant to funds run by other volunteer-based emergency services or by other government entities.
There are also certain factors that will impact your tax if you receive gifts or are involved with fundraising activities.