Greg Smith argues that the “Minor Benefits” legislation may be of little value to many DGRs. Greg Smith argues that the “Minor Benefits” legislation may be of little value to many DGRs. The “Minor Benefits” legislation passed last year has limited application, and may cause compliance headaches for many deductible gift recipients (DGRs). The legislation is intended to help organisations provide incentives to supporters, by offering tax deductibility on certain contributions where the supporter receives a minor benefit. It applies to gala fundraising functions or purchasing items at charity auctions. However, the legislation works in restricted circumstances and only applies to contributions: to DGRs, not other organisations where gifts would…