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People who donate money to your not-for-profit or charity can claim a tax credit (refund) if we've approved you as a donee organisation.

To become a donee organisation, you need to use at least 75% of your funds both:

  • within New Zealand
  • for charity work, or for the public good if you are not a charity.

Our list of donee organisations

Check if we've already approved you as a donee organisation.

List of approved donee organisations

Charities

If you are a registered charity, we check if you use at least 75% of your funds in New Zealand. If you do, we approve you as a donee organisation. You do not need to apply.

If you are not registered but have charitable purposes, you need to register as a charity to become a donee organisation. You register through the Department of Internal Affairs - Charities Services.

Register as a charity with Charities Services

If your charity work is overseas

New Zealand charities that use more than 25% of their funds overseas can apply for overseas donee status with us. This means people who donate can still claim a tax credit. 

New Zealand charities wanting overseas donee status

Other not-for-profits

Other types of not-for-profits can apply to us if they use at least 75% of their funds in New Zealand and for the public good, including for cultural purposes. 

Cultural purposes include drama, theatre, opera, ballet, choir or other music.  

We’ll consider you if you’ve been declined by Charities Services because you do not have charitable purposes.

How to apply

If your work is for cultural purposes or for the public good but you are not a charity, write to us asking for approval as a donee organisation. 

If we think your work is mainly charitable, we’ll ask you to register with Charities Services.

Email us at [email protected]

Or send a letter to:

Inland Revenue
PO Box 39010
Wellington Mail Centre
Lower Hutt 5045


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Last updated: 15 Nov 2022
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