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Valuing gifts and contributions

You need to know the value of a gift or contribution to be able to claim a tax deduction.

Last updated 24 July 2017

If you, as a donor, make a donation it is up to you to let the DGR know its market value, excluding money.


For cash donations the value is the dollar amount.


Property has a wide meaning, it is more than just physical things (such as land and objects). It includes rights and interests that can be owned and have a value (such as shares and ownership rights).

The method used to value property depends on various factors, including how the property was acquired, the type of the property, and how much the property is worth.

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