Receiving tax-deductible gifts

When people donate to your organisation they may seek a tax deduction.

To receive such a deduction, certain requirements must be met.

The most important things for you to do to ensure your donors can claim tax deductions are:

• ensure your organisation is a DGR
• understand gift and contribution conditions
• provide receipts with specific information.

A donor will follow different rules for claiming a tax deduction depending on whether their donation is a gift or a contribution, so it's also important you understand the difference between a gift and a contribution:

• A donor does not receive material benefit in return for their gift (for example, a donor puts $5 in a collection box)
• A donor does receive a material benefit in return for their contribution (for example, a donor purchases a ticket to a fundraising dinner).

Find out about:

• Gift types and conditions
• Receipts

See also:

• Types of DGRs