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Edited version of your private ruling
Authorisation Number: 1012476455002
Ruling
Subject: Donation
Question
Are you entitled to claim a deduction for a donation made to an overseas organisation?
Answer
No.
This ruling applies for the following period:
Year ended 30 June 2013
The scheme commenced on
1 July 2012
Relevant facts
You donated money to help an overseas organisation.
The program was established by an overseas group.
The program is not listed as a deductible gift recipient in Australia.
Relevant legislative provisions
Income Tax Assessment Act 1997 Division 30
Reasons for Decision
Division 30 of the Income Tax Assessment Act 1997 (ITAA 1997) allows a deduction for gifts or contributions made to eligible organisations. Types of organisations that can receive tax deductible gifts are determined by income tax law. These organisations are called deductible gift recipients (DGR).
However, a deduction is generally not available unless the recipient is endorsed by the Commissioner as a DGR or specifically listed by name in the ITAA 1997 or its regulations.
Sections 30-80 and 30-85 of the ITAA 1997 provide details of approved overseas organisations to which deductible gifts may be given. For an overseas organisation to be eligible for gift deductibility, it needs to be established, and administered in Australia with the objective of providing funds to be used exclusively for the relief of persons in certified developing countries.
The program does not appear in these sections as an eligible DGR. The program is not endorsed by the Australian Taxation Office as a DGR nor is it listed by name as a DGR in the tax law. Therefore you are not entitled to claim a deduction for your donation made to this organisation.