These terms apply to one-time and recurring donations made to Hearts of Hope Foundation, including receipts, the tax treatment of cash and property gifts, auctions and events, GST, allocation of funds, and refunds. They are written in plain language; where a specific provision of the Income Tax Assessment Act 1997 (ITAA 1997) governs the outcome, we cite it so donors and their advisers can verify.
All donation receipts are issued by Islamic Aid Worldwide Project Ltd, ABN 68 686 194 034, trading as Hearts of Hope Foundation. The Foundation is a registered charity with the Australian Charities and Not-for-profits Commission (ACNC) and is endorsed by the Australian Taxation Office as a Deductible Gift Recipient under Item 1, s30-15 of the ITAA 1997, with Public Benevolent Institution status (Item 4.1.1, Subdivision 30-B).
Where these terms refer to “the Foundation”, “we”, or “us”, the legal counterparty to the donation is Islamic Aid Worldwide Project Ltd. Receipts, formal correspondence, and tax records are issued in that legal entity name.
Cash donations of $2 or more to the Foundation are tax-deductible to the donor for the income year in which the gift is made. This applies to one-off donations, recurring (monthly) donations, and donations directed to a specific initiative.
A cash gift is a voluntary transfer of money where the donor does not receive a material benefit in return. If you receive goods or services in exchange for your contribution, see § 04 Auctions, raffles, events, and store sales.
A receipt complying with § 06 Receipt content (TR 2005/13) will be emailed to the donor. Donors are responsible for retaining their receipts and substantiating the deduction in their own tax returns.
Gifts of property including trading cards, sealed product, collectibles, and other physical goods are not automatically tax-deductible. Tax deductibility for property gifts is governed by Subdivision 30-A of the ITAA 1997 and is available only where the gift falls into one of the recognised gateways:
A casual donation of a card or sealed product outside these categories is gratefully received and will be acknowledged, but it is not automatically a deductible gift, and the Foundation will not issue a DGR receipt for the deemed market value of the item. Donors who wish to claim a deduction for a property gift should contact us before transferring the item, so that the appropriate gateway can be identified, the necessary valuations or evidence can be obtained, and the gift can be properly documented.
Property donated to fund a future auction, raffle, or charity event is treated under § 04 Auctions, raffles, events, and store sales. The donor of the item and the eventual purchaser at auction are separate persons with separate tax treatments.
Donors are strongly encouraged to obtain independent tax advice before making a property gift of significant value.
Where a donor receives goods or services in return for a payment to the Foundation for example, the winning bid at a charity auction, a raffle ticket, or admission to a charity event the payment is not, in its entirety, a gift. Under the “minor benefit” rules in s30-15(2) and the gift requirements at general law, only the portion of the payment that exceeds the market value of the goods or services received is the deductible gift component, and even then only where the requirements of the relevant DGR-fundraising provisions are met.
For raffles, prize draws, and other chance-based mechanics, the cost of a raffle ticket is not a tax-deductible gift, because the purchaser receives a chance to win a prize. Where the Foundation runs a raffle, the additional approvals required by state and territory fundraising and gambling legislation will be obtained before the campaign launches.
Wherever reasonably practicable, the Foundation will publish the assessed market value of auction lots, event tickets, and similar items, so that bidders and purchasers can identify any deductible gift component before they participate. Where market value is uncertain, no deductible gift component will be offered to the bidder.
Sponsorship payments where a corporate partner receives advertising, naming, or material promotional benefits in return are commercial sponsorship rather than gifts, and are treated under the relevant business-deduction rules rather than as DGR donations.
Charity auctions, raffles, and other fundraising appeals to the public are also regulated under state and territory fundraising and gambling legislation. The Foundation's registration status across each Australian jurisdiction is set out below; campaigns are conducted only in jurisdictions where the Foundation holds the required authority (or where no authority is required), and any additional state-specific approvals (e.g. raffle permits) are obtained before the campaign launches.
The Foundation's GST turnover is currently below the $150,000 not-for-profit registration threshold, and the Foundation is not registered for GST. The Foundation's GST status is reviewed continuously as fundraising activity grows, and this page will be updated upon registration. (This statement is a draft and is subject to board confirmation before publication.)
Genuine cash gifts to a DGR are not consideration for a taxable supply and are outside the scope of GST regardless of the Foundation's registration status.
Sales of goods or services including auction lots, ticketed event entry, and store-sale merchandise may, once the Foundation is registered for GST, be taxable supplies, GST-free, or input-taxed depending on the nature of the supply (e.g. the “non-commercial activities” concession for charities at s38-250 GST Act). Specific advice will be obtained before any taxable supply is made, and donors and bidders will be advised of the GST treatment of their payment at the point of sale.
Receipts issued for tax-deductible donations comply with Taxation Ruling TR 2005/13. Each receipt will record:
Receipts are issued by email within 7 business days of receipt of cleared funds. Donors who require a paper receipt or a duplicate may request one by emailing admin@heartsofhope.org.au.
Donations made to the Foundation's general operations are unrestrictedand may be applied to any of the Foundation's charitable purposes consistent with its constitution and ACNC governance standards.
Donations made to a specific initiative are restricted to that initiative. The Foundation will apply best endeavours to spend restricted funds on the specified initiative within a reasonable period. Where an initiative is delayed (for example, while a proposed program completes partner due diligence), restricted funds may be held in reserve until the initiative is operational.
Where an initiative is closed, withdrawn, or cannot be delivered within a reasonable period, residual restricted funds may be reallocated by the board to the most closely-aligned active initiative. Where reallocation occurs, it will be disclosed in the Foundation's next public financial report.
The Foundation's cost-allocation methodology what counts as a direct campaign cost vs an administration cost is published at transparency / where the money goes.
Once a donation has been made and a receipt has been issued, refunds are made only in cases of genuine error for example, an incorrect amount entered, a duplicate charge, or a charge made without the cardholder's authority. Refund requests will normally be honoured where the request is made within a reasonable period of the transaction and where any tax receipt that has been issued can be reversed.
Refund requests should be made to admin@heartsofhope.org.au with the receipt number and the reason for the request. Where the refund is processed after a tax receipt has been issued, the original receipt will be cancelled and the donor will be advised in writing not to claim the deduction.
For the full refunds policy, see the Refunds page.
These Donation Terms are effective from the date shown above and will be updated from time to time as the Foundation's programs and registration status change. Material changes for example, a change to GST registration status or a change to the receipt-issuer entity will be flagged at the top of this page for at least 30 days following the change.
Donations made before a change to these terms continue to be governed by the version in force at the time of the donation.
The Foundation solicits donations across Australia and discloses, in each state and territory, the authority under which it does so. The table below names the relevant regulator and our registration number, or where applicable the harmonisation arrangement we rely on by virtue of our ACNC registration. The ACNC publishes guidance on state and territory fundraising laws and harmonisation for charities registered nationally.
Entries shown as “Registration pending” indicate jurisdictions where the Foundation is not currently soliciting donations until registration or a recognised harmonisation arrangement is in place. Donors located in those jurisdictions are welcome to contact us with any questions before giving.
If something on this page is unclear, or if you would like advice on a property gift, an auction contribution, or a corporate sponsorship, contact our team. We will not give personal tax advice; we will help you find the relevant ATO publication or refer you to your tax adviser.