Frequently asked questions for staff

Which form should I use for donations?

There are two forms available on the web for donations: the general donation form and the donation form for use by staff.

Donation form
This form is available primarily for donors themselves to complete or a staff member to complete on their behalf. It also may be used to receive a donation prior to a university account being created.

Donation form (staff use only)
This form includes the university account details so that the payment may be processed. Staff may also customise this form for specific projects (please enter the name of the project and cost centre) and donors may complete the remaining details.

I am a staff member and have received donated funds. Which detail codes do I need to use and how do I know whether the money is subject to GST?

Below we have outlined the account codes, examples and definitions of payments received, and the UoN department who processes the donation. If you are still unsure, please contact the Foundation Accountant for advice.

Donations: goods (ie gift in-kind)* or financial

A donation or gift is defined as a financial payment or non-financial payment (such as property or other goods) made to the University:
  • Voluntarily; and
  • Which does not provide a material benefit to the donor; and
  • Essentially arises from benefaction, and proceeds from detached and disinterested generosity

Account code: 4501
GST applicable: No. However, please note that GST for non-monetary donations is currently under review.
Division to process payment: The University of Newcastle Foundation

Scholarships and prizes

In which an organisation has consented to support a scholarship or prize and has requested to be invoiced or receive reminders from the University for amounts due.

Account code: 4502
GST applicable: No.
Department to process payment: Cashiers

Contributions taxable subject to GST and non-taxable deductions

"Contribution" means financial and non-financial (such as property or other goods) assistance provided to the University based on the expectation that material benefit will be provided.

Account code: 4503. This account code is used to record money received via collections in which a number of people have contributed small amounts of funds towards a fundraising project; or in which people have purchased an item specifically to raise funds to support a particular project, such as:

  • Raffle tickets
  • Entry fees to events or competitions eg boat races, SMART exhibitions, fun runs
  • Purchase of fundraising chocolates, entertainment books etc

GST applicable: Yes
Department to process payment: Cashiers

Sponsorship

Sponsorship provides a material benefit to the sponsor, usually in the form of advertising or other services, and hence is subject to GST. However, if there is no material benefit*, then the payment should be considered a donation.

Account code: 4504
GST applicable: Yes
Department to process payment: Cashiers

*Receiving tickets to attend an event or a sample of merchandise so that the sponsor may see that their organisation is being promoted according to the sponsorship agreement is not considered a material benefit, providing there is a large discrepancy between the sponsorship payment and the cost of the goods received. Refer to the Australian Tax Office for further advice.

What do I do when I receive a payment for both a sale (eg a ticket) and a donation?

Complete a Cashier's Advice Form indicating the ticket price as one component with GST as C. Then add another entry on the same form indicating the donation component with the GST as NA. The two entries will have different University account numbers at least for the detail codes.

Take the form with the cheque or credit card payment to the Cashiers. Once processed, the Cashiers send the Finance 1 Report and all other relevant documents to the University of Newcastle Foundation for recording in the centralised University Donations Database. The University of Newcastle Foundation sends out a letter of thanks with a receipt to the donor for the donation component. The Faculty or University Department selling the item will issue the ticket or goods to the donor.

Can a Faculty or School provide the wording to go on the letter of thanks and receipt issued by the University of Newcastle Foundation?

Yes. The University of Newcastle Foundation welcomes the involvement of the Faculty or School in the receipt of donations. Wording can be emailed to the University of Newcastle Foundation at uni-foundation@newcastle.edu.au and arrangements may be made for the letters to be signed by an appropriate staff member.