Not-for-profits and charities exist for the public good. They may not need to pay tax, and people who donate money to them may be able to claim a credit (refund) from us.
We have to approve your organisation as a not-for-profit before you can claim any tax benefits.
Before you start
What to do before you start your not-for-profit or charity, including what wording to use in your rules or constitution, and when to get an IRD number.
Setting up your not-for-profit or charity
When your not-for-profit does not have to pay tax on income, interest or fringe benefits, getting approved so people who donate to you can get a tax credit, and how to set up an authorised person with access to your account.
Types of not-for-profits
Tax for different types of not-for-profit organisations, including charities, schools and sports clubs.
Running your not-for-profit or charity
How to file the right returns, sort your income tax and GST, pay less tax when you cannot get an exemption, look after your volunteers and people who donate money to you, and protect your overseas funds.
Changing your not-for-profit or charity
Update your organisation type, give someone new access to your account, change your rules or constitution, or update your address.
Closing down your not-for-profit or charity
Tax you might need to pay and what happens to donations when you deregister your organisation, whether you're closing down permanently or still running.