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What you need to know regarding GST on Trust grants

The position relating to GST and unconditional gifts is of significance to not for profit (NFP) bodies registered for GST. In general if a not for profit body receives an "Unconditional Gift" it does not have to account for GST on it.

For a gift to qualify as an "unconditional gift" a four-part test must be met.

  1. The payment must be made voluntarily to a not-for-profit body.
  2. The gift must enable the not for profit body to carry out the purposes of that not for profit body.
  3. No identifiable direct valuable benefit should arise in the form of a supply of goods or services to the donor or associated persons of the donor.
  4. The gift must not be made by the Crown or a public authority.

Any grant made by the DV Bryant Trust is an unconditional gift.  If your not-for-profit organisation is registered for GST purposes then the grant being received from our Board is not subject to GST, so the contribution made by our Board is not reduced by a GST payment to the government.