16 Feb 10 Necessitous circumstances funds and tax deductible gifts
The ATO has updated its webpage "Providing assistance to victims of natural and other disasters in Australia" that issued in August 2003. As part of the update, the page has been renamed "Necessitous circumstances funds and tax deductible gifts".
The page provides information about when the ATO will endorse a fund as a deductible gift recipient (DGR) under the general DGR category "necessitous circumstances fund" so it can receive income tax deductible gifts.
For more information, go here