Income tax - Donations – what is required to establish and maintain a “public fund” under s LD 3(2)(d) of the Income Tax Act 2007?

This fact sheet summarises the key conclusions reached in QB 22/02, including who can establish a “public fund”, what is a “public fund”, and how to establish and maintain one.

See QB 22/02: Donations – what is required to establish and maintain a “public fund” under s LD 3(2)(d) of the Income Tax Act 2007? (question we've been asked)

Related documents

For more information on donations tax credits and deductions for gifts to donee organisations, see:

• IS 18/05: Income tax – donee organisations – meaning of wholly or mainly applying funds to specified purposes within New Zealand
• QB 19/10: Donations – what is required to establish and maintain a fund under s LD 3(2)(c) of the Income Tax Act 2007?