Private ruling: Expenses - donation
Published: May 2014
Ruling period: Year ended 30 June 2012
Date scheme commenced: 1 July 2011

Ruling: Q1: Are you entitled to claim a deduction for a donation made to an overseas organisation? | A1: 


Relevant legislative provisions: Income Tax Assessment Act 1997 Section 30-227

Reasons for decision: Summary: A donation you make may be deductible provided the recipient is a deductible gift recipient 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 deductible gift recipients (DGRs). DGRs are: • endorsed by the Tax Office, or • listed by name in the tax law. The organisation you have made a donation to is not endorsed by the Tax Office as a DGR nor is it listed by name as a DGR in the tax law. Therefore, as the organisation is not a DGR, you are not entitled to claim a deduction for any donations made to this organisation.

Relevant facts: You made a donation to an overseas organisation. | The organisation is not listed as a deductible gift recipient in Australia.