Charities required to register for tax exemptions
Charities Commission,
After 1 July 2008, organisations must be registered with the Charities Commission to remain eligible for the exemption from resident withholding tax (RWT) that Inland Revenue (IRD) allows for organisations that have a charitable purpose.
- If your charity currently has an IRD certificate of exemption from RWT because IRD have already accepted that you have a charitable purpose, you don’t need to get a new certificate if you are on the Charities Register.
- If your charity doesn’t have a certificate, you must apply to IRD for a certificate of exemption using their form IR451.
- At some point after 1 July 2008, IRD will review and may cancel certificates of exemption from RWT for organisations that IRD had accepted as charitable prior to 1 July 2008, but that are not registered with the Charities Commission.
For more information visit the Charities Commission website: http://www.charities.govt.nz
or Email info@charities.govt.nz