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If you made donations of money to a donee organisation, you may be able to claim a tax credit. To claim a tax credit you need to file a Tax credit claim form (IR526) for the relevant tax year.
You can claim a tax credit if you:
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 need receipts to show that you made a donation of $5 or more to:
You can't claim for:
Further detailed information is available in our publication: QB 16/05: Income tax - donee organisations and gifts.
Your receipt(s) must contain:
The word “copy" or “replacement" should be clearly shown on any replacement receipt.
The total donations you claim can't exceed your taxable income for the year. If they do, you can claim donations up to the amount of your taxable income.
The maximum tax credits you can claim are set out below.
You can claim the lesser of:
Go to Greater tax incentives for charitable donations for the new thresholds.
If you have a spouse, civil union partner, or a de facto partner who is eligible to make a claim, they can claim the balance of your donation up to the relevant maximum. This applies whether the receipt is in one person's name or in joint names.
If you do share your receipts with your spouse/partner you'll need to advise us of their details when you make your claim.
Maximum donation tax credits
Maximum donation tax credits are based on individual claims. If one partner has donated more than the maximum amount, their partner can claim the balance (up to their maximum amount).
Mary and John have donated $50,000 to their child's school for the tax year ending 31 March 2016. The receipt was issued in both names.
Mary's taxable income is $40,000 so she can only claim a maximum of $40,000. The remainder of the donation can be claimed by John.
His taxable income is more than $10,000, so he can claim the donation tax credit for the remaining $10,000.
You can claim a tax credit for the previous tax year (1 April to 31 March) from the following April.
We'll only accept an early tax credit claim form if you're:
To complete the tax credit claim form (IR526) you'll need:
|1. Get a tax credit claim form||
If you claimed a tax credit (formerly rebate) last year we'll automatically send you a Tax credit claim form (IR526). You can also download one from our forms and guides section.
If you're required to file an IR3 for the year in which you made the donations, we'll need to check your taxable income in your tax return when we process your claim. If we don’t have your tax return we'll need to ask you for it.
Avoid delays by sending your IR526 and filing your IR3 tax return at the same time. You can file your IR3 online through myIR.
|2. Complete the tax credit claim form||
Fill in only the questions on the form that apply to you. You don't have to do any calculations. We'll do them for you.
Remember to attach all your receipts for donations.
|3. Send the tax credit claim form to:||Inland Revenue
PO Box 39090
Wellington mail centre
Lower Hutt 5045
If you submit your form and later want to make another tax credit claim for the same tax year, we'll update your claim. Just send us your:
We'll send you notification of your refund amount within six weeks if we don’t need to wait for your IR3 to be filed.
You'll get a refund unless you:
If you have arrears we'll put the tax credit towards your debt and refund any remainder.