Gift Advice

The Gift Acceptance Committee makes decisions on the acceptance or refusal of gifts of cash notably where the University would need to outlay funds, property, realty and other assets in relation to which the Directorate of Engagement has sought advice.

Membership of the Gift Acceptance Committee includes the Vice-Chancellor (Chairman), the Director of University Governance and the Deputy-Vice-Chancellor (International and Engagement) with members co-opted when advice is required on gifts intended for a particular faculty or school.

Value of Gifts

Gifts are credited independently by the University at fair market value on the day the University receives the gift.

The Australian Taxation Office attaches special conditions to gifts of property, realty and others and it is the responsibility of donors to seek the advice of the Australian Taxation Office to determine the value of gifts for their own income tax purposes. Donors are responsible for obtaining the cost of their valuations.


The Directorate of Engagement can provide all advice relating to gifts and their management by the University.

However, information relating to gifts and taxation issues is complex and has changed significantly in recent years. The University is not in a position to offer donors any advice relating to their individual financial and taxation situations. Donors must determine their personal situations with their own financial advisers and accountants.

The web site of the Australian Taxation Office supplies detailed information relating to gifts to nonprofit organisations and donors may find this site helpful for addressing a wide range of their queries.


Gifts made by cheque should be crossed, marked "not negotiable" and made payable to "James Cook University". Any additional information relating to the gift should be in an accompanying letter to the Director of Engagement.

All correspondence relating to gifts should be sent to:

Director of Engagement
James Cook University
Douglas Campus
Townsville QUEENSLAND 4811

Director of Engagement
James Cook University
PO Box 6811
Cairns QUEENSLAND 4870

Tax Deductibility

James Cook University is a Deductible Gift Recipient and hence gifts to the University are generally tax deductible.

The web site of the Australian Taxation Office supplies detailed information relating to gifts to nonprofit organisations and donors may find this site helpful for addressing a wide range of their queries.

Certificates for Tax Deductibility


Sponsorships differ from gifts in that "sponsorship is a business arrangement involving the purchase of the right to associate the sponsor's name, products or services with the sponsored organisation's activities for a negotiated benefit in cash or kind. It is a mutually beneficial contract with the desired outcome of positive and tangible returns to all parties (Queensland Government Sponsorship Framework 2003)," quoted by the Crime and Misconduct Commission, in its document on Sponsorship Management, September 2006.

The policies at JCU relating to gifts and sponsorships are in line with those of the Crime and Misconduct Commission and the Queensland Government.

Those individuals or organisations wishing to sponsor activities or projects at JCU are invited to discuss their plans with the Director of Engagement.

Accountability and Ethics

Accountability and Ethics

James Cook University conducts all engagement and philanthropy activities in an ethical manner with full accountability and disclosure. Staff abide by relevant codes of practice, including the Code of Practice for Australian University Philanthropy established in 2000 by the Australian Vice-Chancellors’ Committee (now Universities Australia).

See Appendix 1.

United States

In the USA a donation to James Cook University is tax deductible via Give2Asia

Give2Asia is recognized as a tax exempt charitable organization in the United States (ID# 94-3373670).  As such, donations are tax deductible according to U.S. law.  Please consult your financial advisor on structuring your giving for maximum tax benefit.  

Upon receiving a gift of $50 or greater, Give2Asia will issue a thank you letter and receipt recognizing your gift to James Cook Univeristy.  This letter may be used for tax reporting purposes.