Not-for-profit Law
Legal help for community organisations

Gifts, wills and bequests

Please change your location to view this page.

This page contains content that does not match your current location

Gifts, wills, bequests and endowments can provide significant (and sometimes unexpected) income to charities and not-for-profits. There are some common queries that groups have that have been addressed in the fact sheets below. 

Gifts, wills, bequests and endowments may be provided to your organisation. There are certain laws that apply and your organisation needs to ensure these gifts are treated appropriately from a tax perspective.

For more information, see the Not-for-profit Law fact sheet below that explains:

  • what to do when offered a gift or endowment and whether you need to accept the gift or endowment
  • gifts/endowments with conditions, and requirements to comply with those conditions
  • whether changing name or organisational structure will affect gifts or endowments, and
  • whether DGR status is required to accept endowments and how gifts or endowments are treated for tax purposes.

Gifts, wills, bequests and endowments may be provided to your organisation. There are certain laws that apply and your organisation needs to ensure these gifts are treated appropriately from a tax perspective.

For more information, see the Not-for-profit Law fact sheet below that explains:

  • what to do when offered a gift or endowment and whether you need to accept the gift or endowment
  • gifts/endowments with conditions, and requirements to comply with those conditions
  • whether changing name or organisational structure will affect gifts or endowments, and
  • whether DGR status is required to accept endowments and how gifts or endowments are treated for tax purposes.

Subscribe to the Update

Subscribe to the Update

Subscribe to the monthly Not-for-profit Law Update for information on changes to the law, new resources, events and other sector news.

Subscribe