Private ruling: Donation
Published: August 2012
Ruling period: Year ended 30 June 2012
Date scheme commenced: 1 July 2011

Ruling: Q1: Are you entitled to a deduction for a donation made directly to an entity which is not a Deductible Gift Recipient (DGR)? | A1: No.


Relevant legislative provisions: Income Tax Assessment Act 1997 Section 30-15

Reasons for decision: Summary: Division 30 of the Income Tax Assessment Act 1997 (ITAA 1997) outlines the guidelines for the deductibility of gifts and donations. Section 30-15 of the ITAA 1997 provides that a gift to any funds and institutions listed is allowable as a deduction in the income year in which the gift is made, provided the gift meets the various conditions of relevant subsections. To be able to claim a tax deduction for a gift, it must: 1) be made to a DGR 2) be a gift of money or property that is covered by a gift type, and 3) be truly a gift. In your case, you donated an amount of money to a place of worship which is not a DGR. As the donation was not made to a DGR, you are not entitled to a deduction.

Please check this edited version to be sure that there are no details remaining that you think may allow you to be identified. If you have any concerns about this ruling you wish to discuss, you will find our contact details in the fact sheet. | Relevant facts: You donated a sum of money to a place of worship which is not listed as a DGR.