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How does my charitable organisation qualify for a tax exemption?

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If an incorporated society or charitable trust benefits the community in a charitable way and meets certain criteria outlined by Inland Revenue, they may be granted a non-profit tax exemption.

If an incorporated society or charitable trust benefits the community in a charitable way and meets certain criteria outlined by Inland Revenue, they may be granted a non-profit tax exemption.

There are generally three main conditions that a charitable organisation must meet in order to qualify for an exemption:

  • The organisation’s aims and activities must be exclusively charitable
  • None of the organisation’s income or funds may be used (or be available for use) to benefit any of its members, trustees or associates
  • From 1 July 2008 charitable organisations must be registered with Charities Services

 

For more information on tax exemptions for charitable organisations visit the Inland Revenue website.

 

Last updated 11 March 2015

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