The Artifactory wouldn't exist without the support of our community, and donations are a big part of that support. We appreciate all donations of material, equipment, and funds put towards supporting our aims.
In recognition of the impact we have on the community the Australian Tax Office has endorsed us[1] as a Deductible Gift Recipient. This means that gifts you give to The Artifactory after August 29th 2023 may be tax deductible.
This is not financial, taxation, or any other form of professional advice. Information in this section has been tailored to the types of gifts we receive and cannot practically be applied to other DGRs. You should consider seeking independent legal, financial, taxation or other advice to check the accuracy of this information and how it relates to your unique circumstances.
Gifts are things you give to the Artifactory with no expectation of getting anything personally in return. For this section monetary donations assume a value of at least $2.
Tax deductible items include[2]:
Things that benefit you personally are not gifts, and are not tax deductible, including:
Due to technical restrictions invoices issued by us will always include the bank details for our primary operations account regardless of whether the invoice is a gift. Please disregard that payment information when transferring a gift covered by this page.
We are required[3] to maintain a separate account for gifts given to the association. The details for this account are:
Name: Perth Artifactory Inc
BSB: 086 366
Account: 329 833 366
For equipment and material you already own: Any member of the Management Committee or Infrastructure Subcommittee may accept donations on our behalf. Please do not purchase these items with the express intent of gifting them before talking to us first.
For proposed purchases of equipment/material (PledgeBot): Any member of the Management Committee can determine that a project is covered. This will be denoted by this line attached to the specific project:
Donations to this project are considered gifts to Perth Artifactory Inc and are tax deductible.
Our treasurers can issue you a receipt[4] for any tax deductible gifts you give to The Artifactory.
This process is automatic for donations made through PledgeBot but may need to be manually initiated for other donations.
For donations of equipment exceeding $5,000 we will also supply you with the appropriate certificate of donation.[5]
You can use these documents as evidence when claiming tax deductions on your tax return.
The current revision of this guideline document was endorsed by the committee on 2023-11-25.