St Jude’s Anglican Church in Carlton is a diverse and exciting contemporary church that takes both the Bible and the world seriously. It is an evangelical church that welcomes all kinds of people—young and old, families and singles, students and workers, internationals and locals—and it is committed to Christian education, training and service.
In Australia donations to churches are not tax deductible. But there are a number of tax-deductible activities that churches engage in that enable them to receive tax-deductible funding. These activities are those with an educational purpose and fall under the broad definition of a “school” or education centre.
So, in many respects, St Jude’s operates as an educational entity or school (in the legal sense of the word), as well as running other Christian meetings and services. These functions of St Jude’s have been formalised as the St Jude’s Education Centre. The following regular activities are educational in nature and are functions of the St Jude’s Education Centre:
- four Sunday school classes on our Carlton (Errol St) campus
- two Sunday school classes on our Parkville campus
- one Sunday school class on the Carlton housing estates
- the Carlton playgroup
- the Parkville playgroup
- two marriage courses
- the women’s Bible study program
- the Unichurch Bible study program
- the Cross Cultures Bible study program
- the Unichurch small group leaders’ training program
- the Carlton home group leaders’ training program
- the Parkville home group leaders’ training program
- the Cross Cultures leaders’ training program
- the Equip traineeship program
- the Carlton housing estates homework club
- the Christians Against Poverty money course
- the Cross Cultures English classes
- the Cross Cultures job seeking program
- plus other classes and programs
As a legal school, St Jude’s has established its own dedicated Deductible Giving Recipient (DGR) entities. Donations to DGR entities are tax deductible to the donor.
The proposed new St Jude’s building fits the Australian Tax Office’s definition of a “school building” because of the sorts of activities that the building will be used for. Therefore donations to the new building have DGR status and are tax deductible to the donor.