For your generosity to be a legitimate tax deduction, the donation needs to meet the following conditions:

  • The recipient must have the status of Deductible Gift Recipient (DGR). If you are unsure of the organisation’s DGR status, you can check it here:
  • It must be a gift e.g. you are voluntarily gifting money or property without the expectation of a material benefit in return.
  • The gift must be money or property, this can include some financial assets and shares.
  • The gift must comply with relevant gift conditions. Some DGR’s have extra tax conditions which affects what they can receive.
  • Eligible deductions must be a minimum of $2.00 and a receipt is required.
  • Donations to School building funds are often tax deductible. Please refer to and/or contact your accountant to confirm whether your donation is claimable. 

What can’t you claim?

  • The purchase of raffle tickets.
  • Items such as T-Shirts, mugs, chocolates and key rings that have an advertised price.
  • The cost of attending functions such as fundraising dinners.
  • Club membership fees.
  • A payment where you will have a benefit.
  • Gifts to family and friends.
  • Donations under salary sacrifice.
  • Donations from a will.

Donations made via social media or crowd funding are only deductible if they are a DGR.

More information on tax deductible donations can be found at

Updated: 6th December 2021