Things you need to know
To claim a deduction for gifts or donations you made, you need evidence such as a receipt from an organisation that has a deductible gift recipient (DGR) status.
Your receipt will usually indicate whether you can claim a deduction for the gift or donation. If you're not sure, you can check with the organisation. If you're still not sure, go to abn.business.gov.auExternal Link to find out if it is an approved organisation.
Approved DGR organisations include:
- certain funds, organisations or charities which provide help in Australia
- some overseas aid funds
- school building funds
- some environmental or cultural organisations.
What you can claim
The amount you can claim as a deduction depends on the type of gift. You can claim a deduction for:
- voluntary gifts of money $2 or more made to an approved DGR organisation, including
- net contributions of more than $150 for a fund-raising event (for further conditions, see Special circumstances 2026)
- donations you made through your employer's payroll system (known as 'workplace giving')
- bucket donations
- you can claim a total deduction of up to $10 for those donations for the income year without a receipt
- to claim donations more than $10, you need a receipt
- contributions of $2 or more, up to $1,500, to
- a registered political party
- an independent candidate in an election for parliament
- an individual who was an independent member of parliament during 2025–26 or, in limited circumstances, had been an independent member
- a donation to an approved DGR organisation of shares listed on an approved stock exchange where both the following apply:
- they are valued at $5,000 or less
- you acquired the shares at least 12 months before making the gift
- a donation to a private ancillary fund
- a donation to a DGR endorsed community charity
- entering into a conservation covenant.
For more information on what a gift is and examples of gifts, see Gifts and donations.
If you made donations in a joint name, include only your share.
For more information about the rules for deductions, see Special circumstances 2026 for:
- gifts of property, such as land, barter credits and artworks
- contributions to fund-raising events
- gifts of shares valued at $5,000 or less
- contributions and gifts to registered political parties and independent candidates and members.
If you didn't make gifts or donations you can claim as a deduction, go to question D10 Cost of managing tax affairs 2026.
What you can't claim as a gift or donation
You can't claim a deduction for a gift or donation if you received something in return –for example, raffle tickets or dinner, except in certain fund-raising events. See, Deductions for contributions relating to fund-raising events in Special circumstances 2026.
You can't claim a tax deduction for donations made to social media or crowdfunding platforms unless they were a registered DGR.
If you made donations under a salary sacrifice arrangement, you can't claim a deduction for the donation in your tax return.
What you need to answer this question
You'll need receipts of all the tax-deductible gifts, donations and contributions you want to claim or a signed letter from eligible organisations confirming the amount of your donation or contribution.
However, if you made one or more small cash donations, each of $2 or more, to bucket collections – for example, to collections conducted by a DGR for natural disaster victims – you can claim a total tax deduction of up to $10 for those donations for the income year without a receipt.
In some cases, you can also use other records for substantiation, such as for:
- donations made on web or phone over $2, your web receipt or credit card statement is sufficient
- donations through third parties, such as banks and retail outlets, the receipts they give you are also sufficient
- contributions through 'workplace-giving', your income statement or payment summary shows the amount you donated.
For information about the rules and what records you need, see Tax deductible donations:
- for cultural, environmental and heritage property gifts
- when entering into conservation covenants
- if you choose to spread over 5 years your deduction for certain types of gifts.
Completing your tax return
To complete this question, follow the steps.
Step 1
Add up the amounts of all gifts and donations you can claim.
Step 2
Write the total at question D9 – label J.
Where to go next
- Go to question D10 Cost of managing tax affairs 2026.
- Return to main menu Individual tax return instructions 2026.
- Go back to question D8 Dividend deductions 2026.