Are you a church or other charity?
People giving your organisation a monetary donation of $5 or more can claim a donation tax credit, if:
- you're an Inland Revenue-approved 'donee organisation'
- you issue a valid receipt to the donor.
Are you meeting both requirements? On this page, we explain how you can help your donors claim their donation tax credit.
Check you're an Inland Revenue-approved donee organisation
Have a look at our list:
If your name appears on the list, donors may be able to claim a tax credit for their donation.
Not on the list? You can apply for approval if you meet the definition of a donee organisation.
Definition of a donee organisation
Generally, you're a donee organisation if you use your funds wholly or mainly in New Zealand for charitable or other (similar) purposes. 'Other purposes' are:
- benevolent purposes
- philanthropic purposes
- cultural purposes.
Apply for approval as a donee organisation with charitable purposes
If you have only charitable purposes, you must register as a charity to become a donee organisation. You register through Charities Services.
Apply for approval as a donee organisation with other purposes
If you have only benevolent, philanthropic, or cultural purposes, register with us.
Has your organisation been de-registered as a charity?
Donors can only claim a tax credit for donations made to an organisation during the time the organisation has donee status.
If your organisation has lost donee status following de-registration as a charity, your donors will miss out on a claim unless you re-register.
Is your organisation registered as a charity without donee status?
If you registered as a charity without mentioning you receive donations, you won't be on our list of approved donee organisations.
We can put that right.
Please contact us through myIR and we can check to see if you qualify. We'll contact you if we need more information.
Check you're issuing valid receipts to your donors
Anyone wanting to claim a donation tax credit must have a valid receipt to support their claim. You can help your donors by ensuring your receipts show certain details.
Valid receipts need to show:
- the donor's/partner's full name
- the donation amount
- the date of the donation or tax year the donation was made (for example, 31 March XXXX)
- a clear statement that it was a donation (you can use the terms 'tithing' and 'offerings' when these refer to donations)
- your organisation’s name
- your organisation’s IRD number
- your Charities Services registration number (if applicable)
- your official letterhead or official stamp with the name of the donee organisation
- the full name, designation, and signature of an authorised person from your organisation
- a receipt number, unique to each receipt (if applicable).
Example of a valid receipt
See our 'Donation receipt template (IR1130)' at the bottom of this page for an example of a valid receipt.
If you follow the guidelines on this page, your donors will have the best chance of a hassle-free donation tax credit claim.
Here's more information to help you: