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Edited version of private ruling
Authorisation Number: 1011774100912
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Ruling
Subject: Donation to an international organisation
Question 1
Are you entitled to claim a deduction for a donation you made to an overseas charitable organisation?
Answer
No
This ruling applies for the following period:
Year ending 30 June 2011
The scheme commences on:
1 July 2010
Relevant facts and circumstances
You made a donation to an international organisation that does mission work in an overseas country.
The organisation is involved in running orphanages as well as kids' clubs in remote villages.
Reasons for Decision
A donation you make may be deductible provided the recipient is a deductible gift recipient (DGR) as acknowledged by the Australian Taxation Office under section 30-227 of the Income Tax Assessment Act 1997 (ITAA 1997).
Only certain organisations are entitled to receive income tax deductible gifts. They are called DGRs.
DGRs are:
· endorsed by the Tax Office, or
· listed by name in the tax law.
The international organisation is not endorsed by the Tax Office as a DGR nor is the international organisation listed by name as a DGR in the tax law. Therefore, as the international organisation is not a DGR, you are not entitled to claim a deduction for any donations made to this organisation.