Our Accountability

We have a responsibility to be faithful stewards and to maintain integrity and openness in our financial practices and are committed to fulfilling sound, Biblical standards. We seek to conduct our activities with the highest standards of integrity and to avoid conflicts of interest. We are governed by a responsible Board of Directors who meet to establish policies, approve budgets, and review operational results and ministry accomplishments.

Our financial statements are prepared in accordance with generally accepted accounting principles. We obtain an annual audit in accordance with generally accepted auditing standards. Copies of our current financial statements are available on request. Our fundraising appeals clearly identify the purpose and programs to which donations will be applied, and we ensure that donations are used for the purposes for which they were raised. Contributions designated for specific projects are applied to those projects. We may assess up to ten percent to be used for administering the gift. If we receive more contributions for a given project than can be wisely applied to that project, we use these funds to meet a similar pressing need. Our policy is to responsibly meet the needs God lays before us.


Through two companies, Samaritan’s Purse fulfils its mission. Samaritan’s Purse has separate bank accounts for the two companies as listed below and at all times, funds remain strictly separated.

Samaritan’s Purse Australia Limited is registered with the ACNC and endorsed by the ATO as a Public Benevolent Institution (PBI) with Deductible Gift Recipient (DGR) status and is also a DFAT ‘approved organisation’ and endorsed for the operation of the Samaritan’s Purse Australia Overseas Aid Fund, which also has DGR status. All Disaster Relief and Development projects conducted in Australia are operated through the PBI endorsement, while International Disaster Relief and Development projects are operated through the Overseas Aid Fund. Donations of $2 or more are tax deductible for Australian taxpayers. Donations are not tax deductible for New Zealand taxpayers.

Samaritan’s Purse Australasia-Operation Christmas Child is the company through which we conduct our Christian Ministry projects including Operation Christmas Child, The Greatest Journey and Church Resourcing. Donations are not tax deductible for Australian or New Zealand taxpayers.