Tax deductibility

Overseas Aid Gift Deduction Scheme

The Overseas Aid Gift Deduction Scheme (OAGDS) enables the approval of Australian organisations to issue tax deductible receipts for donations made to support their overseas aid activities. This provides a way for members of the Australian community to donate to these Australian organisations and be able to claim their donation as a tax deduction.

The tax deduction is only allowable where the donation is to support aid activities in countries that are declared as ‘developing’ by the Minister for Foreign Affairs.

OAGDS is one part of the process for obtaining endorsement as a deductible gift recipient (DGR). The DGR process is managed by the Australian Taxation Office (ATO). For more information, visit the Tax Office website.

Revised OAGDS

DFAT has completed a review of the OAGDS guidelines and processes.

We have made changes to the OAGDS guidelines and processes so that these are clearer, simpler and more robust, while reflecting current international development practice and standards.

Thank you to those who attended roundtables and provided submissions. The summary of findings from the submissions and roundtables were used to inform the changes to the OAGDS guidelines and processes.

The new OAGDS Eligibility Criteria contains criterion that organisations need to meet in order to be declared as an ‘approved organisation’ by the Minister for Foreign Affairs. The new OAGDS Eligibility Criteria is available below.

The new OAGDS Guidelines will assist organisations to understand the OAGDS Eligibility Criteria and application process, as well as the details and supporting evidence organisations can submit for each OAGDS Eligibility Criteria. The new OAGDS Guidelines are available below.

The OAGDS Frequently Asked Questions provide organisations with additional information related to the application of the OAGDS and the process to obtain status under the scheme. The new OAGDS Frequently Asked Questions are available below.

All new applications will be assessed under the new OAGDS Eligibility Criteria and Guidelines. Please review these documents prior to commencing an application. The eligibility criteria include the following pre-eligibility requirements.

To be eligible to apply for OAGDS the organisation applying must:

  • have a voluntary governing body, and
  • be a registered charity with the Australian Charities and Not-for-profits Commission (ACNC) and conform to the ACNS Governance Standards.

The OAGDS revised online application system which contains the Application Form is now available. Organisations are able to provide details and supporting evidence that addresses the OAGDS Eligibility Criteria in the Application Form. The Application Form and supporting documentation will be used for assessment purposes. A preview of the OAGDS application form is available below.

The OAGDS online application system can be accessed through the link below:

OAGDS online application system

Contact information

Should you require assistance or have any questions, please contact us by email on the address below. If you would like to speak with a member of the OAGDS administration team please indicate this in your email, requesting a telephone appointment. Please note that due to current high workload, there may be some delay in replying to your email.

Mail: OAGDS Administrator
NGOs and Volunteers Branch
Department of Foreign Affairs and Trade
R.G. Casey Building
John McEwen Crescent
Barton ACT 0221

More information

Last Updated: 29 February 2016