Tax and Charities

If a non-profit organisation is registered as a Charity with DIA Charities, and has indicated during the application process that Koha/Donations will be a source of funding, it will be recognised by IRD as a ‘donee organisation’ and receipts for donations can be claimed as a credit against a donor’s tax.

IRD have recently clarified that only gifts of money, (cash, electronic bank transfers, credit cards, and cheques) qualify as gifts eligible for donation tax credits or gift deductions. This does not include gifts in kind or debt forgiveness. <Recent tax legislation changes for charities, not-for-profits and donee organisations>

There are certain requirements, on the organisation and on the donor:


To be accepted by IRD, charities must ensure that donation receipts contain the following information:

  • the name of the donor(s)
  • the amount of the donation
  • the date of the donation
  • it must clearly state that it is a donation (ie is an unconditional gift)
  • be signed by an authorised person
  • contain an official stamp* with the name of the approved donee organisation.

(*the official stamp is different to the official seal which may be required by the charity’s rules)

It is recommended that the charities registration number (CC12345) also be shown on the receipt (this is often incorporated into the official stamp).

<More information can be found on the DIA Charities website>

Koha is a payment or receipt of money, similar to a donation. <Recording koha as part of a Tier 4 Charity’s Performance Report>

IRD have recently updated a detailed guide for charities which is entitled “Charitable and donee organisations (IR 255)”. <Download the guide>


Donations (up to the level of a person’s taxable income) which have been made to donee organisations may be claimed as a credit from IRD by submitting

A recent change to tax legislation is that donation receipts can now be submitted electronically during the year to a person’s myIR account with donations tax credits claimed as part of the end of year income tax process. However, a separate donation tax credit claim form can be submitted by a tax payer should they wish to.

Published by NFP Resource.

Opening the Blinds on the Real Life of Us

You’re invited

Please book early

Meet Minister Poto Williams – Minister of Community and Voluntary, Associate Minister of Immigration, Social Development and Regeneration.

Hear about the 5 pieces of SociaLink research about social issues in the Western Bay of Plenty, an update of mapping the social sector, including an pay equity in the sector, hear about how clients experience accessing social and health services as well as the many waiting lists they are often confronted with. 

We are also launching some videos related to the research and the winning submission for the: 2019 SociaLink “Legacy Trust” Art with Purpose Award. This art installation was made possible thanks to the support of Legacy. This artwork was commissioned to reflect some of the issues raised in the research.

This event is called Opening the Blinds on the Real Life of Us i.e. opening the blinds of our homes and our eyes to the social issues experienced in the western Bay of Plenty..

Registrations open at 8.30am (coffee available) for a 9am start, finishing at 12.30pm.

Book here

Charities Act Submission

SociaLink has prepared the following submission on the Review of the Charities Act 2005. We encourage other social sector organisations to use this submission as a base or just copy and submit on your own behalf. A summary of the recommendations follows or you can download and read the full submission here.

Summary of Recommendations

  • That the timing of the review be extended to incorporate broader terms of reference and a first principles review, and be undertaken by the Law Commission.
  •  That the Department of Internal Affairs refer the review of the Charities Act 2005 to the Law Commission along with the current public submissions.
  •  An independent crown entity be established for the charitable/not for profit sector.
  •  SociaLink supports the inclusion of the additional purpose outlined on page 17 of the discussion document that is based on the objective of the Australian Charities and Not for Profits Commission Act 2012, section 15-5(1) (b):
  • to support and sustain a robust, vibrant, independent and innovative charities sector.
  •  That appropriate mechanisms be established for charitable trusts to have the right to appeal decisions made about them under the auspices of the Act.
  •  That Charities should be able to undertake advocacy as they see fit, as an activity to further their purpose.
  •  SociaLink endorses any calls for more resource and attention on reducing complexity and streamlining legislation and regulation affecting Māori charities and their purpose.

P – An Awareness Seminar

An Awareness Seminar

 Methamphetamine use continues to rise affecting the whole Bay of Plenty community, regardless of age, gender and profession. It is timely to continue debating what solutions we need for our community.

What to expect:

  • Guest Speakers
  • Support that is available
  • Real life stories from local community members
  • Informed community discussion
  • Information on methamphetamine
  • The opportunity for audience questions

MC: Brian Thomas, Trust Manager, Family Link

Thursday 16th May, 6 pm – 8 pm

Historic Village Hall

17th Avenue West, Tauranga

Doors open at 5.45 pm

A FREE community event. Light refreshments will be provided.