Charitable Trust documents
From 1 July 2008 a charitable organisation needs to be registered by the Charities Commission to enjoy tax exemptions. The templates previously contained in this page are now out-of-date and have been removed to avoid confusion.
The Charities Act 2005 provided for the establishment of the Charities Commission and they now oversee registration of Charities. Once a charitable organisation has been approved by the Commission, Inland Revenue will then confirm whether the organisation is exempt from income tax and gift duty and in some instances they may need to apply separately to Inland Revenue for donee status (in order that donors may be able to claim a donations rebate on gifts made to them).
For more information on charitable organisations visit: http://www.ird.govt.nz/charitable-organisations. This page addresses income tax, tax rates and exemptions, and the registration of charities.
For information on the registration process with the Charities Commision visit: http://www.charities.govt.nz/guidance/registration_guidelines.htm. This page outlines the registration guidelines and how to register etc.
For a quick overview of whether an organisation should apply to register as a charity and what happens after it has applied, visit: http://www.charities.govt.nz/guidance/unregistered.html#am_i_eligible.
Also, for a list of donee organisations already approved by IRD visit: http://www.ird.govt.nz/donee-organisations/