- Genuine gifts and donations to not-for-profit organisations are GST-free if they are made voluntarily and the donor receives no material benefit in return.
- If the donor gets a material benefit, the payment is treated as a taxable sale and GST applies if the organisation is GST-registered or required to be registered.
- True gifts and donations are also excluded from an NFP organisation’s GST turnover calculations.
Source: ato.gov.au
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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