Gifts and Donations
You can only claim a tax deduction for a gift or donation to an organisation with the status of a deductible gift recipient (DGR). A DGR is an organisation or fund that registers to receive tax-deductible gifts or donations.
The second condition is that you must not receive any material benefit from your donation. You voluntarily transfer money or property without obtaining or expecting any material benefit or advantage in return. A material use is something that has a monetary value.
Most DGRs will issue you a receipt for your donation, but they’re optional, too. You can still claim a deduction using other records, such as bank statements if you don’t have a ticket.
If a DGR issues a receipt for a deductible gift, the ticket must state:
- the name of the fund, authority, or institution to which the donation has been made.

- the DGR’s Australian business number (ABN) (some DGRs listed by name in the law may not have an ABN).
- that it is for a gift.


