If you are a New Zealand charity whose purposes are mainly overseas, you can apply for overseas donee status. This means people can claim a tax credit (refund) on cash donations they make to your charity.
Your charity must be named in tax legislation for people who donate to qualify.
List of charities and not-for-profits with donee status (Schedule 32, Income Tax Act 2007)
Who can get overseas donee status
The money your charity receives must go towards at least 1 of these things.
- Relieving poverty, hunger, sickness, damages from war or natural disaster.
- The economy of developing countries recognised by the United Nations.
- Raising the educational standards of a developing country recognised by the United Nations.
Charities cannot get overseas donee status if they form to support or administer any:
- religion
- cult
- political creed.
Last updated:
15 Nov 2022