Philanthropic and charitable donations, both time and money, can be valuable to both those who receive donations and those who make them. This report focuses on financial giving, presenting an overview of the Australian system and amount donated by individuals, business and philanthropists.

This study uses information from published Australian Taxation Office (ATO) data and represents the extent and characteristics 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 2018–19 income year.

This report finds that the COVID-19 crisis will decimate the charity sector in the United Kingdom unless the government takes urgent action.

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 2017-18 income year.

Giving circles are a form of collective giving, which generally involve donors joining together to pool their funds, then collectively deciding when and to whom the funds are to be distributed. This evaluation found that overall satisfaction with participating in the pilot was positive, and outlines encouraging findings which indicate that participating in a giving...