If you are a New Zealand charity whose charity work is mainly overseas, you can follow these steps to apply for overseas donee status. This means people who donate to you can claim a tax credit (refund).
Before you start
Check your charity is eligible. You must meet certain requirements to apply.
Gather your information
You will need to provide:
- a brief overview of your organisation and supporting governing documents like your constitution, rules or trust deed
- proof of registration with Charities Services
- proof that you’re keeping to a code of conduct or ethics appropriate to your charity’s sector
- information about how your charity selects and monitors projects
- proof of financial credibility and sustainability, such as recent annual reports
- information about your procedures to prevent funds being used for private profit or illegal activities.
If it's appropriate to your organisation, you also need to provide proof of:
- registration with a charities regulator, revenue authority or a body with a similar role in another jurisdiction
- an established relationship with a government or international body such as the Ministry of Foreign Affairs and Trade, or the United Nations Development programme
- membership with an umbrella overseas aid organisation or memoranda of understanding with partnering organisations.
Download the form
Send the form to us
You can send your completed form by email to [email protected]
Or you can post it to:
Policy Advice Division
Inland Revenue
PO Box 2198
Wellington 6140
What happens next
- We assess your request against the requirements for overseas donee status.
- We consult with Charities Services, Ministry of Foreign Affairs and Trade and the New Zealand Police.
- We review the tax history of your charity and anyone associated with it.
- If we think your charity should have donee status, we recommend to the New Zealand government to add your charity to Schedule 32 of the Income Tax Act (which gives it this status).
Your responsibilities
Once you have overseas donee status, you will need to:
- keep accurate records about a project’s progress and activities
- prepare financial reports
- maintain registration as a charity
- keep details of donation receipts you’ve issued and money you’ve received from donors.
Last updated:
15 Nov 2022