Operational Statements for Charities and donee organisations outline the tax treatment and obligations that apply to charities and donee organisations and how the Commissioner will apply the relevant legislation. They provide guidance on what is a charity, the relationship between Charities Services and Inland Revenue, what charitable purposes are, and the different tax concessions available.
The Operational Statements also provide guidance on the benefits of a donee organisation, how to obtain donee status and the requirements for a donation tax receipt. They have links to other Inland Revenue publications and websites for further detail. Each Operational Statement also has a factsheet with a flowchart for easy reference.
Charities and Donee Organisations - OS 22/04 Part 1 Charities (ird.govt.nz)