Charitable and donee organisations

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.

Clubs or societies return guide 2006

Use this guide to help you complete the Income tax return for clubs or societies 2006 (IR9).

Clubs or societies return guide 2008

Use this guide to help you complete the Income tax return for clubs or societies 2008 (IR9) for the period 1 April 2007 to 31 March 2008.

Clubs or societies return guide 2009

Use this guide to help you complete the Income tax return for clubs or societies 2009 (IR9) for the period 1 April 2008 to 31 March 2009.

Clubs or societies return guide 2010

All New Zealand clubs and societies must file a tax return each year unless they derive only exempt income.

If your organisation has a certificate of exemption from RWT (resident withholding tax) on interest and dividends this does not mean your income is exempt income.

Use this guide to help in completing the 2010 IR9 return.

Clubs or societies return guide 2011

All New Zealand clubs and societies must file a tax return each year unless they drive only exempt income. If your organisation has a certificate of exemption from RWT (resident withholding tax) on interest and dividends this does not mean your income is exempt income. Use this guide to help in completing the 2011 IR9 return.

Grants and subsidies

Find out about your tax responsibilities if you receive a grant or subsidy to help with an activity you're running, individually or with a group. This guide includes a list of other booklets that will give you more information you may need.

Income tax return: Clubs or societies 2006

Use this return to file your club or society's yearly income and expenses information for the 2006 income year.

Income tax return: Clubs or societies 2007

Use this return to file your club or society's yearly income and expenses information for the 2007 income year, from 1 April 2006 to 31 March 2007.

Income tax return: Clubs or societies 2008

Use this return to file your club or society yearly income and expenses information for the 2008 income year, from 1 April 2007 to 31 March 2008.

Income tax return: Clubs or societies 2009

Use this return to file your club or society yearly income and expenses information for the 2009 income year, from 1 April 2008 to 31 March 2009.

Income tax return: Clubs or societies 2010

Use this return to file your club or society yearly income and expenses information for the 2010 income year, from 1 April 2009 to 31 March 2010.

Income tax return: Clubs or societies 2011

Use this return to file your club or society yearly income and expenses information for the 2011 income year, from 1 April 2010 to 31 March 2011.

Income tax return: Estate or trust 2006

If you are an administrator of a trust or estate you can use this form to file your IR6 tax return.

Income tax return: Estate or trust 2007

If you are an administrator of a trust or estate you can use this form to file your IR6 tax return.

Income tax return: Estate or trust 2008

If you are an administrator of a trust or estate you can use this form to file your IR6 tax return.

Income tax return: Estate or trust 2009

If you are an administrator of a trust or estate you can use this form to file your IR6 tax return.

Income tax return: Estate or trust 2010

If you are an administrator of a trust or estate you can use this form to file your IR6 tax return.

Income tax return: Estate or trust 2011

If you are an administrator of a trust or estate you can use this form to file your IR6 tax return.

Information for marae

This factsheet tells marae how to treat payments of money or payments in kind for tax purposes. It will also help you decide if your marae needs to register as a charity or needs to complete a tax return.

Tax information for charities registered under the Charities Act 2005

This guide provides summary information for charities registered with the Charities Commission about the tax exemptions and benefits available, and how to comply with the tax exemption requirements.