International Charities and New Zealand Tax Law


Are you an international charity that has recently applied for listing on Schedule 32 of the Income Tax Act 2007?  Or do you have a client in this position?  If so, we would like to hear from you.

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In mid-2008, the New Zealand government gave charities an opportunity to give their view on receiving a tax break. Currently charities are indirectly taxed when they invest in New Zealand companies. The government has been investigating ways to prevent this from happening. Parry Field lodged the following submission with comments on the government discussion document.

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Claiming Tax Credits on Donations to Charities supporting Overseas Causes


Many New Zealand based charities also support overseas causes – this is often a result of donations being “ear-marked” by donors as being for support of a particular overseas-based person or purpose.  Although these amounts usually make up a small percentage of the charity’s total spending, there appears to be some confusion as to the status of these donations.  Shedding light on this issue may help charities to increase the support base for persons they wish to support overseas.

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