What charitable donations are tax deductible in Australia?

To claim a tax deduction for a donation, the recipient must be a deductible gift recipient (DGR) approved by the ATO. Most registered charities with DGR status are included in the ATO's register. Common DGR categories include registered charities, public benevolent institutions, public hospitals, public libraries, and certain school building funds.

The donation must be a genuine gift: you must not receive anything of material value in return. Raffle tickets, gala dinner tickets, and auction purchases are not deductible because you receive something back. Merchandise bought from a charity is not a deductible gift either, though some charities allow you to make a separate donation component that is deductible.

There is no minimum or maximum amount for deductibility; any amount to a DGR is deductible. Cash donations are simple to claim. Property donations over $5,000 require a valuation from an approved valuer. You need a receipt showing the charity's name, ABN, and DGR status for any donation you plan to claim. You can check whether an organisation is a DGR on the ATO's tax-exempt organisations register on its website.