For a donation to be tax deductible, it must be made to an organisation endorsed as a deductible gift recipient (DGR).
It must also be a genuine gift – you cannot receive any benefit from the donation. This means that purchases from a charity, such as raffle tickets, items or food cannot be claimed as tax deductible gifts.
The Australian Taxation Office (ATO) endorses organisations as deductible gift recipients, not the ACNC.
It is important to remember that not all charities are DGR-endorsed, and there are specific requirements that charities must meet to be endorsed as a deductible gift recipient.
To find out if a charity has DGR endorsement, visit the ACNC Charity Register and search for its name.
Click on the charity's name to see its details on the Register. In the top right-hand corner, click on the icon that says 'Will my donation be tax deductible?'
This link takes you to the ABN Lookup page for that charity, ABN Lookup is an online service which allows you to check the registration details of any organisation with an Australian Business Number (ABN) – including their tax concessions and whether they are endorsed as a deductible gift recipient.
On the charity's ABN Lookup page, scroll to the heading 'Deductible gift recipient status' to see if your donation will be tax deductible.
For more information about making tax deductible donations, see the ATO's guidance about gifts and donations.