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A word from Tom Wheeler - February 2026

This month Tom has advice for NFPs supporting those affected by natural disasters, and tips for a smooth 2026.

Published 24 February 2026

It has been a challenging start to 2026 for many people affected by natural disasters, and our thoughts are with everyone impacted. This includes the recent Victorian bushfires, as well as flooding across Victoria, Queensland and NSW.

In difficult times, we see NFPs step up to support their communities, including through fundraising. To help you make the most of your efforts, it’s important you know the key tax and reporting requirements.

For our first edition of the year, we’re sharing important dates for 2026 and encouraging you to set up access to Online services for business so you're ready for the year ahead.

Fundraising to support people affected by natural disasters

If you plan to run a fundraising event or appeal, make sure you understand your organisation’s deductible gift recipient (DGR) status before you start collecting. Clearly state your DGR status in your appeal, as only organisations with DGR status can receive tax‑deductible gifts.

If you are not a DGR and want to raise money for disaster relief, you can start your own DGR. Refer to guidance on Running Australian disaster relief funds for help to you get underway. You can also collect for an established DGR which can offer some advantages, because the existing fund will already have the systems in place to handle gifts and get assistance to people quickly.

Crowdfunding campaigns can also be a popular way to raise funds for charitable causes. However, many sites are not run by DGRs and donations to these campaigns and platforms aren't deductible.

Refer to our guidance on collecting to help victims of disaster and gifts and fundraising for full advice.

Connecting people to our support

If your NFP - or the people your NFP supports - have been affected by natural disasters, we have support available that can help with their tax and super. We understand that family and property are the first priority of those affected. When people are ready turn to their tax affairs, we're here to help.

If you know someone who could benefit from our support, we encourage you to share links to our guidance at www.ato.gov.au/naturaldisasters and our Information for small businesses impacted by a natural disasterExternal Link factsheet. It provides a quick overview of the support available for all taxpayers, including NFPs, including if records are lost in a natural disaster.

Get set up for a smooth 2026

This edition includes an overview of the key tasks your NFP may need to complete in the year ahead. See Are you ready for 2026? for what’s coming up and when.

You can also get prepared by setting up your NFP’s access to Online services for business if you’re not already using it. It’s a quick and easy way to complete many reporting and lodgment tasks. Read Get it sorted with our digital services in this month’s edition to get started.

Thanks for your feedback

Late last year we invited you to help shape NFP News in 2026 through our annual survey. We received a strong response with lots of helpful feedback. We were pleased that you confirmed that we were on the right track with NFP news, as well as giving us some helpful suggestions.

Common themes included making NFP News easier to navigate and providing more examples in our guidance. As many subscribers will have noticed, we’ve already added subheadings to our emails to help you quickly find relevant information. There’s more to come this year - so watch this space.

 

Best regards

Tom

QC106185