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Ruling
Subject: Donation
Question
Are you entitled to a deduction for a donation made directly to an entity which is not a Deductible Gift Recipient (DGR)?
Answer
No.
This ruling applies for the following period
Year ended 30 June 2012
The scheme commenced on
1 July 2011
Relevant facts
You donated a sum of money to a place of worship which is not listed as a DGR.
Relevant legislative provisions
Income Tax Assessment Act 1997 Section 30-15
Reasons for decision
Division 30 of the Income Tax Assessment Act 1997 (ITAA 1997) outlines the guidelines for the deductibility of gifts and donations. Section 30-15 of the ITAA 1997 provides that a gift to any funds and institutions listed is allowable as a deduction in the income year in which the gift is made, provided the gift meets the various conditions of relevant subsections.
To be able to claim a tax deduction for a gift, it must:
1) be made to a DGR
2) be a gift of money or property that is covered by a gift type, and
3) be truly a gift.
In your case, you donated an amount of money to a place of worship which is not a DGR. As the donation was not made to a DGR, you are not entitled to a deduction.