Your non-resident charity can apply to us for an income tax exemption.
An exemption means your charity will not pay New Zealand income tax or non-resident withholding tax on non-business income earned in New Zealand.
Before you start
Gather of all of the following.
- Your constitution, trust deed or other governing documents.
- Proof of incorporation or legal registration in your main country of residence.
- Certification or a letter confirming you have charitable status or registration with 1 or more overseas charities regulators or tax authorities.
- Information on the work your organisation does - this may include annual reports, brochures, articles, testimonials or relevant websites.
- Proof that Charities Services declined your charity’s registration because you were not strongly enough connected to New Zealand or an explanation of why you believe you will not be able to register with Charities Services.