Requirements for deductible gift recipients

School building fund established and maintained by a government school

School building fund established and maintained by a church - trust deed

School building fund established and maintained by a church - no trust deed

Arrangements to improperly access deductions for donations of 'barter credits'

Income tax: where a trustee of a public fund under item 2 of the table in section 30-15 of the Income Tax Assessment Act 1997 has an obligation or otherwise gives an assurance to apply funds in accordance with requests from a donor, is a separate fund created? If so, is the separate fund a public fund entitled to be endorsed as a deductible gift recipient?

Income tax: public libraries, public museums and public art galleries

Income tax: tax deductible gifts - what is a gift

Income tax: school or college building funds

Income tax: public funds