Organisations approved for charitable donee status

Schedule 32 of the Income Tax Act 2007

The following organisations have been granted charitable donee status from the 2008-09 tax year.

• Educational Aid for International Development Trust Board;
• Ingwavuma Orphan Trust Fund of New Zealand;
• Kyrgyzstan New Zealand Rural Trust;
• L Women of Africa Fund;
• Partners Relief and Development NZ;
• Tender Trust;
• The Band Aid Box;
• The Destitute Children’s Home, Pokhara, Charitable Trust;
• The Palestine Children’s Relief Fund Charitable Trust;
• Triyog Himalaya Trust; and
• UNHCR (United Nations High Commissioner for Refugees).

Donee status entitles individual donors to a tax credit of 33.33% of the amount donated to these organisations. Companies and Maori authorities may claim a deduction from their net income for amounts donated. The maximum amount that may be claimed for donations to any qualifying organisation is set out on page 98 of Tax Information Bulletin: Vol 20, No 3 (April 2008).

A change has also been made to reflect that the Bright Hope International Trust, which already has donee status, has changed its name to Global Hope.

Application date

The amendment applies from the 2008-09 and later income years.