Documents numbered between 200 and 299
Charitable and donee organisations IR255
(published January 2011)
About this guide
Charitable and donee organisations have a number of tax obligations. This guide explains these obligations and where you can find further information. Read about the taxes your organisation will have to deal with; what tax exemptions are available; the 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 | 228kb | 37 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, learn here about what your tax obligations will be. 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