This icon () tells you which link takes you to the new site.
These guidelines outline Inland Revenue's requirements for non-resident charities to apply for and obtain exemption from income tax. We may approve exemption from income tax for a non-resident charity if they are unable to be registered with Charities Services under the Charities Act 2005.
Charities Services will consider non-resident organisations for registration where the organisations:
Under the Income Tax Act 2007, non-resident charities who cannot be registered by Charities Services because they:
may apply to us to be exempt from income tax as a tax charity. In making an application the non-resident charity must either:
In considering applications from non-resident organisations for exemption as a tax charity that is unable to be registered under the Charities Act, we apply the following criteria:
We will determine whether a non-resident organisation meets the tests for charitable purpose. Find out more about charitable purpose.
The non-resident organisation will need to provide us with written evidence that it is recognised as a charity in its home jurisdiction. Examples of acceptable evidence would be:
Please send completed applications to:
PO Box 1147
Palmerston North Central
Palmerston North 4440
Alternatively, applications or queries may be forwarded to us at: