Deductible Gift Recipient Rules

Donations to Bonegilla Migrant Experience

 

1. Bonegilla Migrant Experience Museum  

The Bonegilla Migrant Experience (BME) Museum is a public museum located in Bonegilla, Victoria. It is controlled and maintained by the Wodonga Council separately to the general council affairs.  

The purpose of the BME Museum is to preserve and maintain the history of the Bonegilla Migrant Reception Centre, in particular Block 19 Bonegilla, and to provide education to the public with access to the complex.   

Block 19 is included on the National Heritage register, and contains the oral, written and pictorial collection dedicated to telling the story of post-war migration and refugee experiences, and to bring light to post-war immigration stories, policies and procedures that changed the composition of the Australian population.   

As a public museum, the council must ensure that:  

  • the buildings, artefacts, memorabilia, interactive displays and exhibits are made available for use by the public;  

  • the collection is maintained in order to preserve its historical significance and integrity;   

  • the collection is displayed in a manner that encourages viewers to engage in an educational experience at the Bonegilla complex;  

  • the affairs and accounts of the BME Museum are separate from the general affairs and accounts of the council; and,  

  • while it is endorsed as a deductible gift recipient as a public museum, it maintains a gift fund in accordance with the rules below. 

 

2. Purpose of the gift fund  

Wodonga Council will establish a gift fund to be named the BME Gift Fund (Gift Fund) to receive gifts and deductible contributions for acquisition of artefacts and interpretive material, preservation, maintenance and  operation of the BME Museum. In these rules:  

a) Deductible contribution means a contribution of money or property as described in item 7 or item 8 of the table in section 30-15 of the Income Tax Assessment Act 1997 (Cth) (ITAA 97) in relation to a fundraising event held for the purpose of the BME Museum; and,  

b) Gift means a gift of money or property as described in item one of the table in section 30-15 of the ITAA 97.  

 

3. Maintaining the gift fund  

a) All gifts and deductible contributions made for the purpose in rule two and any money received because of those gifts and deductible contributions (such as interest, dividends and the proceeds of the sale of property) must be paid into the gift fund.  

b) The gift fund must not receive any money or property other than that specified in this rule (3a). 

 

4. Limits on use of gift fund  

a) Wodonga Council must use the following only for the purpose in rule two:  

1. gifts and deductible contributions made to the gift fund; and,  

2. any money received because of those gifts and deductible contributions.  

b) The assets and income of the gift fund must be applied solely for the purpose in rule two and no portion may be distributed directly or indirectly to any member of Wodonga Council except (if Wodonga Council specifically approves any particular case) as reasonable compensation for services rendered, or expenses incurred, on behalf of Wodonga Council in connection with the BME Museum.  

 

5. Winding up   

a)  At the first occurrence of:  

1. the winding up of the gift fund; or,  

2. the BME Museum no longer being endorsed as a deductible gift recipient under Division 30 of the ITAA 97,  

any surplus assets of the gift fund must be transferred to a fund, authority or institution:  

1. which is charitable at law;  

2. whose constitution prohibits distributions or payments to its members and councillors (if any) to an extent at least as great as is outlined in these rules; and,  

3. gifts to which can be deducted under Division 30 of the ITAA 97.  

b) The identity of the fund, authority or institution referred to in this rule 5(a) must be decided by the Wodonga Council, or if the Wodonga Council does not wish to decide or does not decide, it must be decided by the Supreme Court of Victoria.  

 

6. Receipts  

Receipts for gifts and deductible contributions to the BME Museum must be made in the name of Wodonga Council and must state:  

a) the name of the gift fund;  

b) Wodonga Council’s full name and ABN; and,  

c) the fact that it is a receipt of a gift or deductible contribution of the specified amount to the BME Museum. 

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