Types of not-for-profits

Different types of not-for-profits have different tax benefits and obligations.

Charities

Charities need to be working in New Zealand and registered with Charities Services to get full tax benefits.

Education centres

These include schools run by boards of trustees, charities and businesses.

Community housing providers

Community housing providers do not need to pay income tax or file returns if they meet certain requirements.

Sports clubs and societies

Sports clubs, societies, trusts and associations may not need to pay income tax if they meet our requirements.

Other not-for-profits with tax exemptions

Find out about tax exemptions for less common not-for-profits, including friendly societies, research organisations and not-for-profits that promote a town or region.