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Kimihia he parongo mo

Documents numbered between 200 and 299


Charitable and donee organisations IR255

(published April 2014) 

About this guide

This guide explains the tax obligations of charitable and donee organisations. Read about the taxes your organisation will have to deal with, tax exemptions available, criteria an organisation must meet to get an exemption, and the different types of income and whether it's liable for income tax and GST.

Adobe Acrobat PDF | 146kb | 38 pages

When to use this guide

If you're involved in administering or setting up a charitable trust, estate, society, association or any other type of charitable or donee organisation, and want to find out about your tax obligations. This is only a general guide, if you require information on more specific issues, please refer to other Inland Revenue publications.

What you will need

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