A gift or donation to an organisation is only tax deductible if they have the status of deductible gift recipients (DGRs)
A DGR is an organisation who is entitled to receive income tax deductible gifts and contributions. For example Amnesty International Australia.
There are four conditions that must be met in order for you to claim a tax deduction. These include:
Depending on the type of gift, the amount of the deduction you can claim varies. If the gift is money, it is the amount of the gift, but it must be more than $2. Generally you will claim your tax deduction for the income year in which the donation was made.
Any donation or gift that provides you with an advantage or benefit cannot be claimed as a tax deduction due to it not truly being a gift. These include the following;
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