Income tax and charitable organisations

Charitable organisations are liable for income tax if they operate with no written rules, constitution or trust deed or they operate under a set of rules, a constitution or a trust deed that does not meet the requirements for income tax exemption or they use business income for charitable purposes outside New Zealand. Learn about rates of income tax, when to file returns and possible exemptions.

Registration of charities

The Charities Commission maintains a register of charitable entities that opened on 1 February 2007. Registration is voluntary, but if a charity wishes to be exempt from income tax and donors of gifts exempt from gift duty it will need to register.

Transitional guidelines for charities

These administrative guidelines are intended to provide clarity about the tax position for entities that have not completed the process of registering with the Charities Commission by 1 July 2008.

Charitable organisations and the Student Loan Scheme

If you're an approved charitable organisation, and a student loan borrower is or will be working overseas for you as a volunteer (or for a token payment), they can apply to us for an exemption to keep their entitlement to an interest-free student loan.

Guidelines for non-resident charities

These guidelines outline Inland Revenue's requirements for non-resident charities to apply for and obtain exemption from income tax. We may approve exemption from income tax for a non-resident charity if they are unable to be registered with the Charities Commission under the Charities Act 2005.

Charitable bodies requesting overseas donee status

You will need to read these guidelines if your organisation is requesting overseas donee status.

Date published: 13 Oct 2008

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