Things you need to know
To claim a deduction for gifts or donations you made, you need a receipt from an organisation that has a deductible gift recipient (DGR) status.
Your receipt will usually indicate whether you can claim a deduction for the gift. If you are not sure, you can check with the organisation. If you are still not sure, go to abn.business.gov.auExternal Link to find out whether the organisation is an approved organisation.
Approved DGR organisations include:
- certain funds, organisations or charities which provide help in Australia
- some overseas aid funds
- school building funds
- some environmental or cultural organisations.
If you make donations under a salary sacrifice arrangement you are not entitled to claim a deduction for the donation in your tax return.
If you made donations during 2023–24 to an approved organisation through your employer's payroll system (known as 'workplace-giving'), you still need to record the total amount of your donations at this question. Your income statement, payment summary, or other written statement from your employer showing the donated amount, is sufficient evidence to support your claim. You do not need to have a receipt.
What you can claim
You can claim a deduction for:
- voluntary gifts of $2 or more made to an approved DGR organisation
- a net contribution of more than $150 to an approved DGR organisation for a fund-raising event (see Special circumstances 2024 for further conditions)
- contributions of $2 or more to
- a registered political party
- an independent candidate in an election for parliament
- an individual who was an independent member of parliament during 2023–24 or, in limited circumstances, had been an independent member.
For more information about what a gift is and examples of gifts, see Taxation Ruling TR 2005/13 Income tax: tax deductible gifts – what is a gift.
You can also claim a deduction for:
- a donation to an approved DGR organisation of shares listed on an approved stock exchange valued at $5,000 or less
- a donation to a private ancillary fund
- entering into a conservation covenant.
If you made donations in a joint name, include only your share.
See Special circumstances 2024 for more information about the rules for deductions for:
- gifts of property, such as land and artworks
- contributions to fund-raising events
- gifts of shares valued at $5,000 or less
- contributions and gifts to registered political parties and independent candidates and members.
What you can't claim
You can't claim a deduction for a gift or donation if you received something in return (for example, raffle tickets or dinner) except in certain fund-raising events. See Deductions for contributions relating to fund-raising events in Special circumstances 2024.
Record keeping
You should keep records for all tax deductible gifts, donations and contributions you make.
If you made one or more small cash donations, each of $2 or more, to bucket collections – for example, to collections conducted by a DGR for natural disaster victims – you can claim a total tax deduction of up to $10 for those donations for the income year without a receipt.
To claim donations of more than $10, you need a receipt.
If you used the web or phone to make a donation over $2, your web receipt or credit card statement is sufficient. If you donated through third parties, such as banks and retail outlets, the receipt they gave you is also sufficient. If you contributed through 'workplace-giving' your income statement or payment summary shows the amount you donated.
If you didn't make a gift or donation go to question D10 Cost of managing tax affairs 2024, or return to main menu Individual tax return instructions 2024.
What you need to answer this question
See Tax deductible donations for information about the rules and what records to keep:
- for cultural, environmental and heritage property gifts
- when entering into conservation covenants
- if you choose to spread over 5 years your deduction for certain types of gifts.
Completing your tax return
To complete this question, follow steps 1 and 2 below.
Step 1
Add up the amounts of all gifts and donations you are entitled to claim.
Step 2
Write the total at question D9 – label J.
Where to go next
- Go to question D10 Cost of managing tax affairs 2024.
- Return to main menu Individual tax return instructions 2024.
- Go back to question D8 Dividend deductions 2024.