myTax 2024 Gifts or donations

Things to know

Complete this section if you made gifts or donations to registered deductible gift recipients (DGR).

You can only claim a tax deduction for gifts or donations to organisations that have DGR status.

You can check the DGR status of an organisation at ABN Look-up: Deductible gift recipientsExternal Link.

You can claim

The amount you can claim as a deduction for a gift or donation to a DGR depends on the type of gift. For gifts:

• of money – you can claim the amount of the gift, but it must be $2 or more. This also includes
  • workplace giving – where the total of the donations you make during the year through your employer's payroll system are $2 or more
  • a net contribution of more than $150 for a fund-raising event (see Further conditions for a tax-deductible contribution)
  • bucket donations. If you made 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 receipts.
• of property or shares – there are different rules depending on type and value
  • a donation of shares valued at $5,000 or less
  • donating recently purchased property to a DGR
  • property we value at more than $5,000 
• under the Heritage and Cultural programs – there are special circumstances where donations can also be deductible
  • Heritage gifts
  • Donating under the Cultural Gifts Program
  • Claiming conservation covenant concessions 
• to political parties and independents – in some circumstances claiming political contributions and gifts as a deduction is allowable
• to private ancillary funds

You can find more detailed information in Gifts and donations.

If you obtained a valuation for a deductible donation of property, you may be able to claim a deduction for the cost of that valuation. Don't show it at this section, go to Cost of managing tax affairs.

You can't claim

You can't claim a deduction for a donation if you received a personal benefit or something in return, other than token items with no material value such as lapel badges and stickers that promote the organisation.

Examples where you can't claim because you received a personal benefit include raffle tickets, chocolates, mugs or entry to a fund-raising event.

You can't claim a tax deduction for donations made to social media or crowdfunding platforms unless they are a registered DGR.

If you make donations under a salary sacrifice arrangement you are not entitled to claim a deduction for the donation in your tax return

For a list of items that you can't claim a deduction for, see What you can't claim.

Record keeping

You should keep records of all tax-deductible gifts, donations and contributions you make.

However, if you made one or more small cash donations, each of $2 or more, to bucket collections, 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 receipts.

When you donate, the DGR will usually issue you with a receipt, but they don't have to. Your receipt will usually indicate whether you can claim a deduction for the gift.

If you're not issued with a receipt, you can still claim a deduction by using other records. If you:

• used the web or phone to donate more than $2, your web receipt or credit card statement is acceptable
• donated through a third party, such as banks and retail outlets, the receipt they gave you is also acceptable
• contributed through 'workplace-giving', your income statement or payment summary will show the amount you donated.

You can find more detailed information in Keeping records for gifts and donations.

You can download the ATO app myDeductions for easy and convenient record-keeping in future years.

Completing this section

We:

• pre-fill your tax return with gifts and donations information you uploaded from myDeductions
• show your workplace-giving amounts from the Income statements and payment summaries section.

Check them and add any gifts or donations that have not shown or been pre-filled. Your receipt should show whether your donation is tax-deductible.

To personalise your return to show gifts or donations, at Personalise return, select:

• You had deductions you want to claim
• Gifts, donations, interest, dividends, and the cost of managing your tax affairs.

To show your gifts or donations, at Prepare return select 'Add/Edit' at the Deductions banner.

At the Gifts or donations banner:

1. For each gift or donation expense not shown or pre-filled in your tax return, select Add and:
   • enter Your description
     To assist in record keeping, add a short description of your expense
   • enter the Amount
     If you made donations in a joint name, only include your share.
2. Select Save.
3. Select Save and continue when you have completed the Deductions section.

You can find more detailed information about gifts and workplace giving programs in:

• Taxation Ruling TR 2005/13 Income tax: tax deductible gifts – what is a gift
• ATO Practice Statement Law Administration PS LA 2002/15 Workplace giving programs: required evidence.