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 will be hosting two free webinars on this topic in the coming weeks. Sign up for these below.

Ngā mihi nui

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

Papers

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).

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.

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.

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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Recent Articles

Donations To Charities

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…

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