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Edited version of private advice
Authorisation Number: 1012681049218
Ruling
Subject: Donations
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 2015
The scheme commenced on
1 July 2014
Relevant facts
You intend making donations to the overseas organisation.
The organisation is not a registered 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 intend donating a funds to the organisation which is not a DGR. Therefore, as the donation will not be made to a DGR, you are not entitled to a deduction.