As a DGR you are not required to issue a receipt, but if you do you must include certain information. If you don't include the specified information in your receipts, your DGR endorsement may be revoked.
There are three situations where you may issue a receipt:
- you receive a gift
- you receive a contribution for a fundraising event
- you sell goods through an auction
Gifts
When you receive a gift the receipt must include:
- the name of your organisation (an abbreviation will be acceptable where the full name of your organisation cannot be shown on the receipt – however if the abbreviation does not readily identify your organisations you may need to publish the abbreviation publicly, such as on your website).
- your Australian business number (ABN).
- a note that the receipt is for a gift.
You can also include:
- the amount of money donated
- a description of the gift if it was property
- the date the gift was given.
Contributions for fundraising events
If you run a fundraising event the receipt must include:
- the name of your organisation (an abbreviation will be acceptable where the full name of your organisation cannot be shown on the receipt – however if the abbreviation does not readily identify your organisations you may need to publish the abbreviation publicly, such as on your website).
- your Australian business number (ABN).
- a note that the receipt is for a contribution made in return for a right to attend, or participate in, the fundraising event
- the amount of the contribution – if the contribution is money
- the GST-inclusive market value of the benefit received in return for the contribution (that is, the right to attend the event).
Contributions for auctions
If you sell goods at an auction event the receipt must include:
- The name of your organisation (an abbreviation will be acceptable where the full name of your organisation cannot be shown on the receipt – however if the abbreviation does not readily identify your organisations you may need to publish the abbreviation publicly, such as on your website).
- your Australian business number (ABN).
- a note that the receipt is for a contribution made for the purchase of goods or services
- the fact the contribution was made because the contributor was a successful bidder at an auction that was a fundraising event
- the amount of the contribution – if the contribution is money
- the GST-inclusive market value of the goods or services received in return for the contribution.
If you choose not to issue a receipt, it may be helpful to let your donors know they can use other records for their tax return, such as bank statements.
See also:
As a DGR you are not required to issue a receipt but if you do you must include certain information