HOW CAN DONATIONS TO SPORT BE TAX-DEDUCTIBLE? 

The Australian Sports Foundation (ASF) is an item 1 Deductible Gift Recipient (DGR) specifically listed in the Income Tax Assessment Act 1997 (Subdivision 30-B, s30.90). The ASF was provided with this DGR status to raise funds for the development of sport at all levels in Australia. Through this status, donations of $2 or more to approved fundraisers or projects are tax-deductible when made to the ASF. 

WHAT DOES THE DEVELOPMENT OF SPORT MEAN? 

The term “development” encompasses any or all activities reasonably deemed to be supportive or beneficial to an organisation or individual and their ability to participate or engage in sport. 

While there is no general consensus on the definition of sport, it is the ASF’s position to start with the ordinary, dictionary meaning of the word “sport”: 

An activity pursued for exercise or pleasure, usually requiring some degree of physical prowess. 

Where the nature of an activity is unclear, the ASF may also take into consideration guidance on the meaning of sport in Australian Taxation Office (ATO) Rulings, and by the Australian Government in its Policy documents, such as Sport 2030, the National Sports Plan. 

HOW ARE FUNDRAISERS APPROVED AND VALIDATED? 

Organisations 

Organisations are eligible to sign up with the ASF if they: 

• Are a legal entity (i.e. Incorporated Association, Company etc); 

• Have an ABN and Australian bank account; and 

• Are raising funds for the development of sport in Australia 

Individuals 

Individuals* are eligible to sign up with the ASF if they: 

• Are an Australian citizen or are “ordinarily a resident” in Australia; and 

• Are either competing at a State, National or International level, are on a pathway to do so, or are part of a recognised high-performance program within their sport. 

* The ASF Platform for Individuals is not limited to athletes, it is also open to coaches, officials and support staff who meet the above criteria. 

Additionally, individual fundraisers must verify their personal identity via a third-party verification platform. 

Fundraiser projects are also reviewed by the ASF staff, to help ensure the project meets relevant criteria. 

HOW DO I KNOW MY DONATION IS BEING USED APPROPRIATELY? 

While donations are made unconditionally to the ASF, we do take donor wishes into account in determining beneficiaries.  

The ASF has processes in place to provide assurance that funds raised on our platform are used appropriately and for the purpose for which donations were made. For example, every fundraiser enters into a legally binding agreement through which they undertake to use funds for appropriate sporting purposes, and to report to ASF on the use and impact of funds received. 

It should be noted that many thousands of fundraisers are active on our platform at any one time. While the ASF actively promotes compliance amongst all fundraisers, and takes steps to provide assurance on use of funds, we are not responsible for the activities of these organisations or individuals.  

Have more questions?
Introducing ASF’s New Help Desk

Our latest initiative, the Help Desk, is designed to enhance the user experience for fundraisers and donors with comprehensive FAQs and platform guides all in one convenient location. 

Find all the answers to our most common questions on the Help Desk.