From 1 April 2014 you can only claim donation tax credits within a period of four years, following the year in which the gift was made.
Find out about claiming tax credits for donations and issuing valid receipts. You can also find out about making donations through Payroll giving.
- make a donation of $5 or more to a "donee" organisation and
- have a valid receipt
Then you can claim a tax credit.
What needs to show on your receipt for it to be valid
If you're a donee organisation issuing receipts to donors, they need to be valid and show:
- the date the receipt is issued
- the donor's full name and amount donated
- confirmation that the payment was a donation and signature of an authorised person
- the official stamp of the donee organisation (unless the receipt is printed on the organisation's official letterhead)
- your organisation's IRD number and/or
- your Charities Commission registration number. Your organisation's name on your receipt needs to match the name recorded in our list of donee organisations.
If you make donations by phone
If you make a donation of $5 or more by phone, you'll need a receipt to claim a donation tax credit at the end of the tax year. You won't be able to use a phone bill as a receipt as it doesn't show all of the necessary information.
If you make donations through payroll giving
If you make donations through payroll giving there are slightly different rules.
Date published: 03 Jul 2014