Special gift conditions on DGRs
Some DGRs have special conditions on the kinds of deductible gifts or contributions they can receive. If a gift or contribution meets these conditions, the donor may be able to claim a deduction in their tax return.
Many DGRs have no gift conditions, but it is good to be aware of those that do.
DGRs with ATO endorsement
Endorsed DGRs that have a gift condition are listed in the following table.
|
Endorsed DGR |
Item number |
Gift condition |
|---|---|---|
|
Public authority for research |
1.1.4 |
A gift will be tax deductible only if it is donated to the public authority for research into the causes, prevention or cure of disease in human beings, animals or plants. |
|
TAFE |
2.1.7 |
A gift will be tax deductible only if it is for either or both of the following:
|
|
Life education company |
2.1.9 |
A gift will be tax deductible only if it is for the conduct of life education programs under the auspice of the Life Education Centre. |
|
Approved research institute |
3.1.1 |
A gift will be tax deductible only if it is for the purposes of scientific research in the field of natural or applied science. |
|
Harm prevention charity |
4.1.4 |
A gift will be tax deductible only if the gift is received by the gift fund of the harm prevention charity. |
|
Australian disaster relief fund |
4.1.5 |
A gift will be tax deductible only if it is donated within 2 years, beginning on:
|
|
The Commonwealth or a state |
5.1.1 |
A gift will be tax deductible only if it is donated for the purposes of defence. |
|
War memorial repair fund |
5.1.3 |
A gift will be tax deductible only if it is donated within 2 years from the date of endorsement of the fund. |
|
Environmental organisation |
6.1.1 |
A gift will be tax deductible only if the gift is received by the gift fund of the environmental organisation. |
|
Developing country relief fund or organisation |
9.1.1 |
If the gift is made to an institution or Australian government agency (not a public fund), a gift will be tax deductible only if the gift is received by the gift fund of the developing country relief organisation. |
|
Developed country disaster relief fund |
9.1.2 |
A gift will be tax deductible only if it is donated within 2 years from the date of the disaster as specified in the Treasury minister's recognition. |
|
Cultural organisation |
12.1.1 |
A gift will be tax deductible only if the gift is received by the gift fund of the cultural organisation. |
|
A government entity that has statutory responsibility for the coordination of volunteer fire brigades or State Emergency Services |
12A.1.1 |
A gift will be tax deductible if it is for the purposes of supporting the coordination of volunteer fire brigades or State Emergency Services. |
Example 1: gifts to an endorsed DGR that has gift conditions
The fund for the reconstruction of the Denisville war memorial was endorsed as a DGR under the DGR category 'war memorial repair fund' on 5 July 2013. The gift condition for this DGR category states 'gifts must be made within 2 years from the date of endorsement'. Anne can claim a deduction for her gift to the fund as she made it between 5 July 2013 and 4 July 2015.
Example 2: gift to an endorsed DGR that has gift conditions
Hirushi made a gift to a DGR that is an approved research institute for the purposes of scientific research in the field of natural science, so she could claim a tax deduction. If she had made a gift for use by the institute for some other purpose, she could not have claimed a deduction.
End of exampleDGRs listed by name
Some DGRs listed by name have gift conditions mentioned in the 'Special conditions' column of the Income Tax Assessment Act 1997. For example, the gift may only be tax deductible between certain dates or for a specific use.