People who donate money to your not-for-profit or charity can claim a tax credit (refund) if we've approved you as a donee organisation.
To become a donee organisation, you need to use at least 75% of your funds both:
- on purposes within New Zealand
- for charity work, or for the public good if you are not a charity.
If you are not registered but have charitable purposes, you need to register as a charity to become a donee organisation. You register through the Department of Internal Affairs - Charities Services.
Register as a charity with Charities Services
Charities
If you are a registered charity, we check if you qualify for donee status. If you do, we approve you as a donee organisation. You do not need to apply.
If your charity work is overseas
New Zealand charities that use more than 25% of their funds on purposes overseas can apply for overseas donee status with us. This means people who donate can still claim a tax credit.
New Zealand charities wanting overseas donee status
Other not-for-profits
Other types of not-for-profits also need to apply to Charities Services. If you've been declined by Charities Services because you do not have charitable purposes, you can apply to us. To do so, you must use at least 75% of your funds on purposes in New Zealand and for the public good. This includes if it is for cultural purposes.
Cultural purposes include drama, theatre, opera, ballet, choir or other music.
How to apply
If your work is for cultural purposes or for the public good but you are not a charity, write to us asking for approval as a donee organisation.
If we think your work is mainly charitable, we’ll ask you to register with Charities Services.
Email us at [email protected]
Or send a letter to:
Inland Revenue
PO Box 39010
Wellington Mail Centre
Lower Hutt 5045
Our list of donee organisations
Check if we've already approved you as a donee organisation.