Charities: Funding and Donations

A summary and commentary on what has changed for Charities in Budget 2026

Kia ora,

Charities are vital and important in our society, providing support across a wide range of areas. That is why it is so important to have policies in place and settings that support them.

On this page we have compiled free resources designed to help charities understand the changes introduced in Budget 2026 with comments and potential implications.

We welcome your questions and we hosted two free webinars on this topic, which you can view the recordings of below.

Ngā mihi nui

Steven Moe
Partner
Member of Charities Services Sector Group, XRB Advisory Panel, EHF Fellow
stevenmoe@parryfield.com
021761292

Papers

Fiscal Cost or Catalyst for Impact?
Revisiting the Role of Donation Tax Credits

Shamubeel Eaqub, Simplicity Research Hub
Steven Moe, Parry Field Lawyers & Seeds Podcast

New Zealand’s Budget 2026 capped donation tax credits for gifts over $100,000 in aggregate; a permanent change to the tax treatment of the country’s largest donors. This paper from Shamubeel Eaqub and Steven Moe reviews the policy’s rationale, evidence base, and process and asks if it needs to be revisited rather than rushed.

Charities do amazing work and deserve to have policy settings that will allow them to thrive and catalyse their impact. We suggest four practical changes at the end of this that would let the question be answered and hope this paper encourages a revisit of the decision.

Published August 2026

Download the Paper

Listen to an audio version of the paper on Seeds podcast below. 

Listen on Seeds Podcast

Charities, Donation Caps and the missing analysis

In this paper, Dr Juliet Chevalier-Watts, Te Piringa – Faculty of Law, University of Waikato and Steven Moe, Partner, Parry Field Lawyers, discuss the missing analysis for charities and donation caps. 

Note: This paper is a pre-publication version of an article forthcoming in the June 2026 edition of the New Zealand Law Journal (NZLJ).

Download the Paper

Charities: What has changed in Budget 2026?

In this paper, Partner Steven Moe discusses the recent changes announced in Budget 2026 and their implications for charities in Aotearoa New Zealand.

With analysis and a short commentary on each change, the paper aims to support Boards to easily understand the implications, as well as consider how charities can be proactive regarding the future.

Download the Paper

Videos

What has Changed in Budget 2026?

Budget Changes 2026: Cap on Donation Tax Credits

Recorded June 2026

Budget Changes 2026: Increase of Tax Free Threshold for Small Charities

Recorded June 2026

Budget Changes 2026: In Year Tax Credit Refunds

Recorded June 2026

Budget Changes 2026: Membership Subscriptions and Levies

Recorded June 2026

Budget Changes 2026: Transferring Tax Credits to Charities

Recorded June 2026

Budget Changes 2026: Active Investor Plus AIP Visa Changes

Recorded June 2026

Webinars

Our Free Guides Available to Download

Charities: Policies Package

Designed for Purpose-Driven Organisations

Getting started with policies can seem daunting, but they’re essential to protecting your people and your organisation’s purpose.

To support you, we’ve developed an affordable, one-off Policies Package designed specifically for for-purpose organisations.

Whether you’re building your policies from the ground up or reviewing existing ones, we’re here to make the process simple and practical.

Explore our Policies Package

Steven Moe sends out monthly emails which inform what is happening in the Impact Sector space and events that are coming up. If you would like to join the mailing list, you can subscribe by filling out the form on the right.

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Contact us- Feel free to reach out to discuss with one of our experts in this area or let us know your enquiry below

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