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Technical tax area Ngā tūmomo whakataunga me ngā aratohu

Organisations approved for charitable donee status

Section KC 5(1) of the Income Tax Act 2004

The following organisations have been granted charitable donee status from the 2006-07 tax year.

  • Children on the Edge (NZ) Trust
  • DIPS'N Charitable Trust (International)
  • The New Zealand Council of the Ramabai Mukti Mission Trust Board
  • Waterharvest Trust
  • Zonta International District 16 (New Zealand) Charitable Trust

Donations made to these organisations will entitle individual taxpayers to a rebate of 33 1/3 percent of the amount donated. The maximum rebate for all donations is $630 per annum.

A non-closely held company, or a closely held company which is listed on a recognised stock exchange, will be entitled to a deduction from its net income to a maximum of 5 percent of that income.

A Maori authority may also claim a deduction from its net income. The maximum deduction for a Maori authority is 5 percent of its net income donated to charitable organisations and/or a body that has been defined as a Maori association under the Maori Community Development Act 1962