Different types of not-for-profits have different tax benefits and obligations.
Charities
Charities need to be working in New Zealand and registered with Charities Services to get full tax benefits.
Education centres
These include schools run by boards of trustees, charities and businesses.
Community housing providers
Community housing providers do not need to pay income tax or file returns if they meet certain requirements.
Sports clubs and societies
Sports clubs, societies, trusts and associations may not need to pay income tax if they meet our requirements.
Other not-for-profits with tax exemptions
Find out about tax exemptions for less common not-for-profits, including friendly societies, research organisations and not-for-profits that promote a town or region.