More Australians are donating to charities and non-profit organisations than ever before and the Christmas season is the time when we are most generous, according to a research project led by the Australian Council of Social Service (ACOSS).

Key findings:

• Tax deductible donations in 2001-2, were up by 3.5% from the previous year.
• 34.8% of all taxpayers made and claimed tax-deductible donations in 2001-2.
• Since 1996, the amount donated by individual Australians as a proportion of total income has been rising and is at an average of 0.25%.
• The average tax-deductible donation in 2002 was $241.35.

The research on giving and philanthropy has been undertaken by the Giving Australia collaboration: the Centre of Philanthropy and Nonprofit Studies (QUT), the Centre for Australian Community Organisations and Management (UTS), Roy Morgan Research, McNair Ingenuity Research and the Fundraising Institute of Australia. Support for the research is from the Prime Ministers Community Business Partnership.

One of the factors encouraging giving by Australians has been changes to tax deductibility arrangements introduced by the Howard Government. In 1997 the ABS estimated that in total $2,768 million was given to non-profit organisations, in that same year tax records show tax claims of only $539 million were made.

See www.acoss.org.au to download Giving Australia: Summary of key data & www.cpns.bus.qut.edu.au to download the Current Issues Information Sheet 2004/12