Private ruling: Donation
Published: June 2013
Date scheme commenced: 1 July 2012

Ruling: Q1: Are you entitled to claim a deduction for a donation made to an overseas organisation? | A1: No. This ruling applies for the following period: Year ended 30 June 2013 The scheme commenced on 1 July 2012


Relevant legislative provisions: Income Tax Assessment Act 1997 Division 30

Reasons for decision: Summary: Division 30 of the Income Tax Assessment Act 1997 (ITAA 1997) allows a deduction for gifts or contributions made to eligible organisations. Types of organisations that can receive tax deductible gifts are determined by income tax law. These organisations are called deductible gift recipients (DGR). However, a deduction is generally not available unless the recipient is endorsed by the Commissioner as a DGR or specifically listed by name in the ITAA 1997 or its regulations. Sections 30-80 and 30-85 of the ITAA 1997 provide details of approved overseas organisations to which deductible gifts may be given. For an overseas organisation to be eligible for gift deductibility, it needs to be established, and administered in Australia with the objective of providing funds to be used exclusively for the relief of persons in certified developing countries. The program does not appear in these sections as an eligible DGR. The program is not endorsed by the Australian Taxation Office as a DGR nor is it listed by name as a DGR in the tax law. Therefore you are not entitled to claim a deduction for your donation made to this organisation.

Relevant facts: You donated money to help an overseas organisation. | The program was established by an overseas group. | The program is not listed as a deductible gift recipient in Australia.