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Service changes and updates IR offices, myIR and phone lines (SPK2IR) are unavailable until the morning of Thursday 28 October for planned system maintenance. Find out more

Resurgence Support Payment (RSP) You will not be able to apply for the RSP in myIR until the morning of Thursday 28 October. Businesses affected by the alert level increase that started on 17 August can apply in myIR from 28 October. Applications for a 4th payment round are planned to open on 29 October. Find out more

Resurgence Support Payment (RSP) The government has announced an increase to the amount and frequency of the RSP from 12 November. Find out more

Check your charity is eligible

You must meet certain criteria to be able to apply.

New Zealand charities wanting overseas donee status

Gather your information

You will need to provide:

  • a brief overview of your organisation and supporting corporate documents
  • evidence of registration with Charities Services
  • evidence of registration with a revenue authority or a body with a similar role in another jurisdiction
  • evidence of an established relationship with a government or international body such as the Ministry of Foreign Affairs and Trade, or the United Nations Development programme
  • proof of membership with an umbrella overseas aid organisation
  • adherence to a code of conduct or a code of ethics appropriate to your charity’s sector
  • information about how your charity selects and monitors projects
  • proof of financial credibility and sustainability
  • information about your procedures to prevent funds being used for private profit or illegal activities.

Send the form to us

You can send your form by post or email it to [email protected].

Policy Advice Division
Inland Revenue
PO Box 2198
Wellington 6140

What happens next

  • We assess your request against the criteria for overseas donee status.
  • We consult with Charities Services, Ministry of Foreign Affairs and Trade and the New Zealand Police.
  • We make a recommendation to the New Zealand government to add your charity to Schedule 32.

My responsibilities

Once you have overseas donee status you will need to keep:

  • accurate records about a project’s progress and activities
  • financial reports
  • donation receipts that have been issued
  • details of funds received from donors
  • anything else we may need about your charities activities, funding and finances.
Last updated: 21 Jun 2021
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