Tax Deductible (DGR)

Development in its broadest sense means a comprehensive economic, social, cultural and political process which aims at the constant improvement of the well-being of the population and of all individuals on the basis of their active, free and meaningful participation in development and in the fair distribution of the benefits that result from this process.
Development projects or activities should aim to produce benefits that are sustainable - that is, benefits that will endure after development assistance has ceased.

Relief means the provision of basic support to people in emergency situations - for example, natural phenomena such as earthquakes, or chronic disasters such as famine or conflict.
Relief measures are usually temporary and are directed at providing life-sustaining assistance or short-term recovery assistance aimed at putting people ‘back on their feet’. Relief is provided to groups of people, such as communities, directly affected by a disaster.

Churches of Christ Overseas Aid
 (COCOA)

Donations to COCOA are Tax Deductible and must be utilised for specific criteria. The Donations must only be used for Development or Relief Activities (and the Administration, Promotion of such activities).

Donations used for Gospel Activities and Welfare Activities (in other countries) are not Tax deductible under Australian Taxation Law. Missionary Work is not tax deductible.

Below is the definition and criteria that GMP use to define what can be tax deductible through COCOA.


Education and Literacy

Community Development

Health Services

Medical Services
     (Can be considered Welfare)

Infrastructure Building

Capacity Building of Community

Micro-credit

Establish Business

Water Supply and sanitation

EXAMPLES of Overseas Aid and Development