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School Building Fund

Overview

The Diocese of Bathurst School Building Fund (SBF) is an Australian Taxation Office (ATO) endorsed Deductible Gift Recipient (DGR). This means that eligible donations made to the fund are tax deductible for Australian taxpayers.

The purpose of the fund is to help Anglican parishes maintain and improve buildings that are used for educational ministry. Following changes to the ATO’s interpretation of what constitutes a “school”, buildings used for structured religious education programs can qualify, not just traditional school classrooms.

Permitted Uses

Donations received through the Diocese of Bathurst SBF can be used for the repair, maintenance, improvement or enhancement of buildings (or parts of buildings) that are regularly used for educational activities, including:

  • Sunday School and Kids Church
  • Kids Club and after-school ministry
  • Youth Group programs
  • Bible studies
  • Adult Christian education
  • Confirmation classes
  • Discipleship and faith formation courses
  • Other structured educational activities conducted by the parish

These activities are recognised as educational in nature because they involve organised instruction and learning, rather than simply worship services.

Examples of Eligible Projects

Parishes may use SBF donations for projects such as:

  • Renovating a parish hall used for Kids Church or youth programs
  • Repairing roofs, flooring or walls in teaching spaces
  • Upgrading lighting, heating or accessibility in classrooms
  • Installing new kitchens or amenities that support educational activities
  • Extending or constructing rooms used for Bible studies or Christian education
  • Improving disability access to learning spaces
  • General maintenance of buildings primarily used for eligible educational purposes

Restrictions on Fund Use

Because the fund is endorsed under strict ATO rules, donations cannot be used for the general ministry or operational expenses of the parish, such as:

  • Clergy stipends or staff salaries
  • Worship expenses
  • General administration
  • Utilities not directly related to maintaining the building
  • Furniture, equipment or teaching resources (unless they form part of the building itself)
  • Activities that are purely pastoral or worship-based rather than educational

The ATO requires that School Building Fund monies be used solely for acquiring, constructing or maintaining eligible buildings.

Tax Deductibility

Because the Diocese of Bathurst SBF is endorsed as a DGR, donations of $2 or more are generally tax deductible. Donors can claim the deduction in their Australian income tax return, provided the donation is a genuine gift and no material benefit is received in return.

How to Apply

To apply for inclusion in the Diocese of Bathurst SBF, parishes are required to review, complete, and return the following documents to the Diocesan Registrar.

PDFSBF Parish Checklist

PDFParish School Charter Template

PDFSBF Parish Council Resolutions Template

Donations

Donations to the Diocese of Bathurst SBF can either be made by credit card on the Diocesan website, or by electronic funds transfer (EFT) to the following account:

  • Account Name: Anglican Diocese of Bathurst SBF
  • BSB: 082 441
  • Account Number: 808 515 111

To ensure donations are allocated correctly and a tax receipt can be issued, please email remittance advice to accounts@bathurstanglican.org.au, including the name of the parish for which the donation is intended.