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Ngā aweretanga tāke mō ngā kaupapa atawhai kainoho-tāwāhi Tax exemptions for non-resident charities


Income tax and duty exemptions give benefits to charities or to people and companies who make donations to your charity.

When we might approve your charity

We may approve your charity for an exemption if you cannot register with Charities Services. Your charity needs to:

  • have a strong connection with New Zealand, and
  • meet required the criteria for registration as a charity.

You must be able to:

  • provide evidence you were declined registration by Charities Services, or
  • explain why you believe you will not be able to register with Charities Services.