Made any donations?

Who can claim for donations?

If in the last tax year you donated $5 or more to…	then you can claim for donations if you…
approved charitable organisations approved New Zealand religious organisations medical research schools and universities approved overseas aid funds kindergarten associations (excludes private kindergartens or other early childcare fees which may be claimed under the childcare tax credit) state and state-integrated schools, or their board of trustees (the payments can either be "donations" or payment of "school fees" if they go to the school's general fund)	are an individual (not a company, trust or partnership), and earned taxable income (such as salary or wages, benefit, NZ Super, self-employed income, interest and dividends) during the year you're claiming for, and were resident in New Zealand at any time during that tax year (including non-residents), and did not make the donations through your employer's payroll giving scheme.

If in the last tax year you donated $5 or more to…

then you can claim for donations if you…

approved charitable organisations
approved New Zealand religious organisations
medical research schools and universities
approved overseas aid funds
kindergarten associations (excludes private kindergartens or other early childcare fees which may be claimed under the childcare tax credit)
state and state-integrated schools, or their board of trustees (the payments can either be "donations" or payment of "school fees" if they go to the school's general fund)

are an individual (not a company, trust or partnership), and
earned taxable income (such as salary or wages, benefit, NZ Super, self-employed income, interest and dividends) during the year you're claiming for, and
were resident in New Zealand at any time during that tax year (including non-residents), and
did not make the donations through your employer's payroll giving scheme.

View the list of approved donee organisations

How much can you claim for donations?

You can claim the lesser of:

33.33% of the total donation you've made, or
33.33% of your taxable income.

Can you share a donation claim with your spouse/partner?

If you have a…	and the receipt is in…	then…
spouse civil union partner, or de facto partner and you are both eligible to make a claim	your name	your spouse/partner can claim the balance of your donation, and you will need to advise us of your spouse/partner's details when you make your claim.
	joint names	your spouse/partner can claim the balance of your donation.

Example 1

Mary and John have donated $900 to their child's school for the tax year ending 31 March 2009. The receipt was issued in both names.

Mary's taxable income is $40,000 and John's taxable income is $35,000.

Mary or John can claim a maximum of $300, which is 33.33% of their total donation, or could both claim a share to a total of $300.

Example 2

Anna and Steve have donated $50,000 to their child's school for the tax year ending 31 March 2009. The maximum combined claim they can make is $16,665, which is 33.33% of $50,000.

Anna's taxable income is $40,000 and Steve's taxable income is $38,000.

Anna can claim $13,332, which is 33.33% of her taxable income ($40,000 x 33.33%). The remaining $3,333 can be claimed by Steve.

How do you make a donations claim?

To make a claim you'll need to:

complete a Tax credit claim form (IR526), and
attach the receipts to show that you made the donations
send the form with your receipts to us.

Note

A Tax credit claim form (IR526) can also be used to claim for childcare and housekeeper payments. If you claimed a tax credit last year we'll send you a claim form in April.

Download a Tax credit claim form (IR526)

Receiving the donation tax credit?

We'll refund your tax credit to the bank account you've provided on the claim form, unless you have:

debt with us, or
child support arrears

- your refund will be used to pay these first.

You can also ask for the tax credit to be transferred to someone else's income tax account.