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Emily1988(Newbie)Newbie
8 June 2022

Where a charity is endorsed as a Deductible Gift Recipient (DGR) i would like to know the rules around when they are required to provide a tax receipt.


For example can a receipt be given for a second hand donation in like new condition? Must the item be new with tags? Or is the item required to be new with tags with a receipt of the purchase in the last 12 months? I have been turned down from a number of charity's endorsed as DGR and each time i get a different requirement.

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972 views
3 replies

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JodieR_ATO(Community Support)Community Support
ATO Certified Response10 June 2022

Hi @Emily1988,


Great question :)


If you donate an item or cash to a DGR they have the option to provide you with a receipt, but they don't have to. If this is the case, in some circumstances you can still claim a tax deduction by using other records such as bank statements.


You can check out further info' on our webpage Keeping a record of your donation.

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Most helpful replyATO Certified Response

JodieR_ATO(Community Support)Community Support
ATO Certified Response10 June 2022

Hi @Emily1988,


Great question :)


If you donate an item or cash to a DGR they have the option to provide you with a receipt, but they don't have to. If this is the case, in some circumstances you can still claim a tax deduction by using other records such as bank statements.


You can check out further info' on our webpage Keeping a record of your donation.

Emily1988(Newbie)Newbie
20 June 2022

@Jodie_ATO Thank you but it still doesn't answer my question about if the item must be brand new and if I a receipt is required or if the item can be secondhand. Can they still choose to provide a receipt as long as the item is in good condition regardless of if new or secondhand?

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Where a charity is endorsed as a Deductible Gift Recipient (DGR) i would like to know the rules arou | ATO Community