IRRUIP9: Donee organisations — clarifying when funds are applied wholly or mainly to specified purposes within New Zealand

The purpose of this paper is to discuss interpretative and practical issues relating to some of the requirements under the Income Tax Act 2007 for an entity to be a "donee organisation".

IRRUIP9: Donee organisations — clarifying when funds are applied wholly or mainly to specified purposes within New Zealand

(PDF  |  467KB  |  30 pages)