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Donee organisations
Nga whakahaere kaiwhiwhi
This list shows donee organisations that we have approved for the purposes of sections LD1, DB 41 and DV 12 of the Income Tax Act 2007. (This list was last updated 12 March 2008.)

When a person makes a donation to an organisation listed here, generally they can claim a tax credit (formerly rebate) for that donation. Companies (including certain societies) and Maori authorities, can claim a deduction for donations they make to these organisations.

State and state integrated schools or their boards of trustees, do not have to be approved to have donee organisation status. However only certain payments qualify as a tax credit/deduction. Please see Donations, childcare and housekeeper tax credits (formerly rebates) for more information.

Donee organisations




How to find the name you want.

Choose the relevant letter for the organisation you want.

Note:

  • Names starting with "The" or "A" are listed under the second word
  • Names starting with "Estate of" or "Trustees in the estate of" are listed under the person's name
  • Names starting with "Saint" are listed under "St".

Privacy

We are unable to release other information about these organisations (such as their contact details) as this would breach their privacy rights.

To become a donee organisation

There are certain conditions that an organisation must meet before we can approve it as a donee organisation. If your organisation wants to seek approval, you will find the qualifying criteria in our booklet Charitable organisations (IR255).

Note: Donations to organisations that apply most of their funds overseas will not qualify for donee organisation status, unless the organisation:

  • has been approved as a donee organisation by the New Zealand Parliament, or
  • sets up a separate fund maintained exclusively for providing money for charitable, benevolent, philanthropic, or cultural purposes within New Zealand.

Donation receipts
The donation receipt needs to show:

  • the name of the donor(s)
  • the amount and date of the donation
  • a clear statement that it is a donation
  • the signature of an authorised person, and
  • an official stamp with the name of the approved donee organisation.

Getting a replacement receipt

If a donor needs a replacement receipt, the same information needs to be on it as on on the original receipt. The word "Copy" or "Replacement" should be clearly visible on the receipt.

If a donee organisation issues a receipt that has later been refunded, they must advise the donor to destroy the receipt. If the donor has already made the claim for the donation, the donor must advise us as their rebate will need to be adjusted.

 


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