How can donations to sport be tax-deductible?

The Australian Sports Foundation (ASF) is an item 1 Deductible Gift Recipient (DGR) specifically listed in the Income Tax Assessment Act 1997 (Subdivision 30-B, s30.90). The ASF was provided with this DGR status to raise funds for the development of sport at all levels in Australia. Through this status, donations of $2 or more to ASF in support of approved fundraisers or projects are tax-deductible.