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Working paper

An examination of tax-deductible donations made by individual Australian taxpayers in 2014–15

Charities Income tax Tax rebates Philanthropists Charitable giving Not for profit sector Australia

This study uses information based on published Australian Taxation Office (ATO) material and represents the extent of tax-deductible donations made and claimed by Australian taxpayers to Deductible Gift Recipients (DGRs) at Item D9 Gifts or Donations in their individual income tax returns for the 2014–15 income year. The data does not include corporate and trust taxpayers. Expenses such as raffles, sponsorships, fundraising purchases (e.g., sweets, tea towels, special events) or volunteering are generally not deductible as ‘gifts’.

Analysis of the ATO material provided for this study showed that the total amount donated and claimed as tax-deductible donations in 2014–15 was $3.1 billion (compared to $2.6 billion for the previous income year). This constitutes a 15% increase or $464 million from the previous income year.

The average tax-deductible donation made to DGRs and claimed by Australian taxpayers in 2014–15 was $674.14 (compared to $575.54 in the previous income year).

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