List of organisations granted charitable donee status from the 2006-07 tax year. Donations to these organisations will entitle taxpayers to a rebate.

Section KC 5(1) of the Income Tax Act 2004

The following organisations have been granted charitable donee status from the 2006-07 tax year.

  • Children on the Edge (NZ) Trust
  • DIPS'N Charitable Trust (International)
  • The New Zealand Council of the Ramabai Mukti Mission Trust Board
  • Waterharvest Trust
  • Zonta International District 16 (New Zealand) Charitable Trust

Donations made to these organisations will entitle individual taxpayers to a rebate of 33 1/3 percent of the amount donated. The maximum rebate for all donations is $630 per annum.

A non-closely held company, or a closely held company which is listed on a recognised stock exchange, will be entitled to a deduction from its net income to a maximum of 5 percent of that income.

A Maori authority may also claim a deduction from its net income. The maximum deduction for a Maori authority is 5 percent of its net income donated to charitable organisations and/or a body that has been defined as a Maori association under the Maori Community Development Act 1962