Private ruling: Donation to an international organisation
Ruling period: Year ending 30 June 2011
Date scheme commenced: 1 July 2010

Ruling: Q1: Are you entitled to claim a deduction for a donation you made to an overseas charitable organisation? | A1: No

Relevant facts and circumstances: You made a donation to an international organisation that does mission work in an overseas country. The organisation is involved in running orphanages as well as kids' clubs in remote villages.


Reasons for decision: Summary: A donation you make may be deductible provided the recipient is a deductible gift recipient (DGR) as acknowledged by the Australian Taxation Office under section 30-227 of the Income Tax Assessment Act 1997 (ITAA 1997). Only certain organisations are entitled to receive income tax deductible gifts. They are called DGRs. DGRs are: · endorsed by the Tax Office, or · listed by name in the tax law. The international organisation is not endorsed by the Tax Office as a DGR nor is the international organisation listed by name as a DGR in the tax law. Therefore, as the international organisation is not a DGR, you are not entitled to claim a deduction for any donations made to this organisation.

Please check this edited version to be sure that there are no details remaining that you think may allow you to be identified. Contact us at the address given in the fact sheet if you have any concerns.