[plug] Donating money to an Open Source project...

[Evert van Dijk]

Senectus . wrote:

>Is donating money to a "not for profit" Open Source project considered
>a Tax claimable donation?
>I assume that the project itself would need to register with the Gov
>before it could claim this status.. but CAN something like that claim
>this status?
>
>
>  
>
*Only gifts made to DGRs are tax deductible
*How to check the DGR status of an organisation

For gifts made on or after *1 July 2000*, you can check if an 
organisation is a DGR:

    * at _www.abr.business.gov.au <http://www.abr.business.gov.au>_.
      Enter either the organisation’s Australian business number (ABN)
      or name in the search box.
          o the current ABN details are displayed if only one record
            matches your search criteria. Scroll down to ‘Deductible
            Gift Recipient’. If the organisation is a DGR, information
            about its current DGR status is recorded here.
          o a ‘Search Results’ list is displayed if more than one record
            matches your search criteria. Select the organisation’s ABN
            to access its current ABN details and scroll to ‘Deductible
            Gift Recipient’. If the organisation is a DGR, information
            about its current DGR status is recorded here.
    * by calling the Tax Office on *1300 130 248*

http://www.ato.gov.au/nonprofit/content.asp?doc=/content/8547.htm

Deductible gift receipts (DGRs) must be endorsed by the Tax Office
organisations that fall within a general category of DGR must be 
endorsed by the Tax Office to be DGRs. Before an organisation can be 
endorsed it must have an Australian business number (ABN), maintain a 
gift fund and apply to the Tax Office for endorsement.

http://www.ato.gov.au/nonprofit/content.asp?doc=/content/18699.htm

The only Catagory I see that *might* apply is:

*Life Education company* – a company that conducts life education 
programs under the auspices of the Life Education Centre.

The company must be:

    * not carried on for the purposes of profit or gain to its
      individual members, and
    * prohibited by its constitution from making any distribution of
      money or property to its members.

/Gift condition: the gift must be for the conduct of such programs./

http://www.ato.gov.au/nonprofit/content.asp?doc=/content/34490.htm&page=1#P86_4788


It might be worth pursuing but the ATO would have to give a ruling on it

Hope this helps

Evert