Charities and Donee Organisations - Part 1 Charities
This statement outlines the tax treatment and obligations that apply to charities and donee organisations and how the Commissioner will apply the relevant legislation.
The statement is in two parts that together make up OS 22/04: Charities and Donee Organisations. The two parts are Part 1: Charities and Part 2: Donee organisations. Each statement is accompanied by a fact sheet.
This statement is in the Tax Information Bulletin, Vol 34 No 10 - November 2022.
Charitable Trusts Act 1957
Charities Act 2005, ss 3, 4, 5, 6, 8, 10, 13, 30, 31, 32
Companies Act 1993
Foreign Account Tax Compliance Act (US, 2010)
Goods and Services Tax Act 1985, s 2(1) (“non-profit body”), 2A(1)(f)–(h), 6(3), 14(1), 19A(1(a)(iii), 19D(2B) 20(3K), 20(3KB), 51(5), 75, 88
Income Tax Act 2007, ss CV 17, CW 41, CW 42, CW 43, CW 42B, CW 43, CW 44, CW 46, CW 49, CW 52, CW 53, CX 10, CX 25, DV 8, HC 11, HC 13, HC 20, HC 29(4), HR 12, LD 3, RE 29, YA 1 (“business”, “charitable organisation”, “New Zealand”, “tax charity”, “trust rules), schedule 32
Incorporated Societies Act 1908
Incorporated Societies Act 2022
Local Government Act 2002, s 6(1)
Maori Fisheries Act 2004
Maori Trust Boards Act 1955, s 24B
Official Information Act 1982
Privacy Act 1993
Student Loan Scheme Act 2011
Tax Administration Act 1994, ss 3 (“gift-exempt body”), 22, 32, 32E(k), 32K(2), 58, 59B, 59BA, part 5A, part 11B, schedule 1, schedule 7
Te Ture Whenua Maori Act 1993 | Maori Land Act 1993, s 245
Trusts Act 2019, s 50(2)
A-G v Family First NZ [2022] NZSC 80
Buckley & Young Ltd v CIR (1978) 3 NZTC 61,271 (CA)
Calder Construction Co Ltd v CIR [1963] NZLR 921 (SC)
Christchurch Press Co Ltd v CIR (1994) 16 NZTC 11,124 (HC)
CIR v Dick [2002] 2 NZLR 560 (HC)
Greenpeace of NZ Inc, Re [2014] NZSC 105, [2015] 1 NZLR 169
Grieve v CIR [1984] 6 NZTC 61,682 (CA)
NZ Co-operative Dairy Co Ltd v CIR (1988) 10 NZTC 5,215 (HC)