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Technical tax area Ngā tūmomo whakataunga me ngā aratohu

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?

A donee organisation can include a fund established and maintained by a non-profit entity only for providing money for charitable, benevolent, philanthropic, or cultural purposes within New Zealand under s LD 3(2)(c) of the Income Tax Act 2007. This item examines the requirements for establishing and maintaining a fund. It also sets out matters that entities must take into account when setting funds up according to the Commissioner.

13 June 2019

QB 19/10 - PDF format (207KB | 12 pages)

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