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Edited version of private advice
Authorisation Number: 1012623709237
Ruling
Subject: Expenses - 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 2012
The scheme commenced on:
1 July 2011
Relevant facts:
You made a donation to an overseas organisation.
The organisation is not listed as a deductible gift recipient in Australia.
Relevant legislative provisions:
Income Tax Assessment Act 1997 Section 30-227
Reasons for decision
A donation you make may be deductible provided the recipient is a deductible gift recipient 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 deductible gift recipients (DGRs).
DGRs are:
• endorsed by the Tax Office, or
• listed by name in the tax law.
The organisation you have made a donation to is not endorsed by the Tax Office as a DGR nor is it listed by name as a DGR in the tax law. Therefore, as the organisation is not a DGR, you are not entitled to claim a deduction for any donations made to this organisation.