30‑15 Table of gifts or contributions th30‑15 Table of gifts or contributions that you can deduct

#### 30‑15 Table of gifts or contributions that you can deduct (1) You can deduct a gift or contribution that you make in the situations set out in the following table. It tells you:  who the recipient of the gift or contribution can be; and  the type of gift or contribution that you can make; and  how much you can deduct for the gift or contribution; and  any special conditions that apply. (2) A testamentary gift or contribution is not deductible under this section. > Note: Subdivision 30‑DA deals with the deductibility of contributions and gifts to political parties, independent candidates and members.