Who claims gifts as a tax deduction? An examination of tax deductible gift statistics

McGregor-Lowndes, Myles & McDonald, Catherine (1998) Who claims gifts as a tax deduction? An examination of tax deductible gift statistics. Queensland University of Technology, Brisbane, QLD. [Working Paper]

View at publisher


Many donors, particularly those contemplating a substantial donation, consider whether their donation will be deductible from their taxable income. This motivation is not lost on fundraisers who conduct appeals before the end of the taxation year to capitalise on such desires. The motivation is also not lost on Treasury analysts who perceive the tax deduction as “lost” revenue and wonder if the loss is “efficient” in economic terms. Would it be more efficient for the government to give grants to deserving organisations, rather than permitting donor directed gifts? Better still, what about contracts that lock in the use of the money for a government priority? What place does tax deduction play in influencing a donor to give? Does the size of the gift bear any relationship to the size of the tax deduction? Could an increased level of donations take up an increasing shortfall in government welfare and community infrastructure spending? Despite these questions being asked regularly, little has been rigorously established about the effect of taxation deductions on a donor’s gifts.

Impact and interest:

Search Google Scholar™

Citation counts are sourced monthly from Scopus and Web of Science® citation databases.

These databases contain citations from different subsets of available publications and different time periods and thus the citation count from each is usually different. Some works are not in either database and no count is displayed. Scopus includes citations from articles published in 1996 onwards, and Web of Science® generally from 1980 onwards.

Citations counts from the Google Scholar™ indexing service can be viewed at the linked Google Scholar™ search.

Full-text downloads:

301 since deposited on 02 Sep 2012
4 in the past twelve months

Full-text downloads displays the total number of times this work’s files (e.g., a PDF) have been downloaded from QUT ePrints as well as the number of downloads in the previous 365 days. The count includes downloads for all files if a work has more than one.

ID Code: 53422
Item Type: Working Paper
Refereed: No
Keywords: donation, taxable income, tax deduction
ISBN: 1864351349
ISSN: 1037-1516
Subjects: Australian and New Zealand Standard Research Classification > COMMERCE MANAGEMENT TOURISM AND SERVICES (150000) > ACCOUNTING AUDITING AND ACCOUNTABILITY (150100) > Taxation Accounting (150107)
Divisions: Current > Research Centres > Australian Centre for Philanthropy and Nonprofit Studies
Copyright Owner: Copyright 1998 Australian Centre for Philanthropy and Nonprofit Studies
Deposited On: 02 Sep 2012 23:19
Last Modified: 22 Jun 2017 19:39

Export: EndNote | Dublin Core | BibTeX

Repository Staff Only: item control page