As Australia burns, many of us have already or are considering donating to one of the many appeals set up for this worthy cause. You may have also seen items being auctioned, sold or raffled all in the name of raising money, not to mention charity events and dinners and buckets being handed around at one of the many sporting and social events you attend over summer. There is often some confusion in these types of situations as to what can and can’t be claimed as a tax deduction. So why does it matter how the funds are raised and received when it comes to claiming a tax deduction?