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A person donating money to a donee organisation can receive tax benefits. A donee organisation includes a fund established and maintained exclusively for providing money for specified purposes within New Zealand. QB 19/10: Donations: What is required to establish and maintain a fund under s LD 3(2)(c) of the Income Tax Act 2007? considers what is required to establish and maintain such a fund so it qualifies as a "donee organisation"

QB 19/10 complements interpretation statement IS 18/05: Income tax - donee organisations - meaning of wholly or mainly applying funds to specified purposes within New Zealand.

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