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Charities are a common sort of not-for-profit that exists to help people or benefit the public.

To get full tax benefits, charities need to be registered with Charities Services at the Department of Internal Affairs.

Charitable trusts

A charitable trust incorporated under the Charitable Trusts Act 1957 is considered to be a body corporate, much like a company or an incorporated society. This gives it a separate legal identity. However, to get tax benefits the charitable trust must register with Charities Services under the Charities Act 2005.

If they are only registered with the Companies Office, they can claim the $1,000 income deduction if their trust rules meet our requirements.

Use the right wording in your not-for-profit rules or constitution

Pay less tax with a not-for-profit income deduction

Last updated: 09 Oct 2023
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