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Fire and emergency services funds

Information about fire and emergency services recipients that are public funds.

Last updated 12 December 2021

This information is for fire and emergency services recipients that are public funds and run by either:

  • volunteer fire brigades and similar groups
  • other government entities.

Your fire and emergency services fund can receive tax deductible gifts if both of the following apply:

  • your fund has the characteristics of a fire and emergency services fund
  • your fund is endorsed by us as a DGR.

The explanations and examples given mainly apply to funds run by volunteer fire brigades, but the information is also relevant to funds run by other volunteer-based emergency services or by other government entities.

There are also certain factors that will impact your tax if you receive gifts or are involved with fundraising activities.

Find out about the types of fire and emergency services recipients.

Information about fire and emergency services fund characteristics.

Information about who controls your public fund.

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