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Service update Some of our key services are currently unavailable while we make some improvements to our system. These will be back on 8am, 16 April. Find out more

Service update Some of our key services will be unavailable from 3pm, 9 April until 16 April for a system upgrade. Find out more

A person donating money to a donee organisation can receive tax benefits. A donee organisation includes a fund established and maintained exclusively for providing money for specified purposes within New Zealand. QB 19/10: Donations: What is required to establish and maintain a fund under s LD 3(2)(c) of the Income Tax Act 2007? considers what is required to establish and maintain such a fund so it qualifies as a "donee organisation"

QB 19/10 complements interpretation statement IS 18/05: Income tax - donee organisations - meaning of wholly or mainly applying funds to specified purposes within New Zealand.

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Interpretation statements