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How you can claim your tax credits for donations to donee organisations

Note

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.

You can only claim tax credits for donations that are unconditional gifts.

If the donation is an unconditional gift

Example

You belong to a charitable organisation and donate money towards a project the group is working on. If your donation doesn't entitle you to receive anything in return, it's an unconditional gift.

Donations that are unconditional gifts can include:

  • door-to-door appeals and street collections
  • bequests
  • voluntary school fees (but not school activity fees).

If the donation is not an unconditional gift

Example

You belong to a charitable organisation and pay to advertise your business in their monthly magazine. This is not an unconditional gift because you receive something of value in return, so you can't claim a tax credit for it.

Donations that aren't unconditional gifts can include:

  • subscriptions
  • income from trading activities
  • payments made by the Crown or a public authority.

Go to Claiming tax credits

If your koha payments or gifts are tax deductible

Your koha, donations or gifts may be tax deductible if:

  • the gift or koha is linked to the giver's business or taxable activity and
  • adequate records are kept to support the payment and linkage.