About this Guide

Charitable organisations have a number of tax obligations. This guide explains these obligations to you and tells you where you can find further information. It includes information about which taxes your organisation will have to deal with, what tax exemptions are available to charities and approved donee organisations, and the criteria an organisation must meet to get an exemption as well as setting out the different types of income and explaining whether each is liable for income tax or goods and services tax (GST).

When to use this guide

If you are involved in administering or setting up a charitable trust, estate, society, association or any other type of charitable organisation, learn here about what your tax obligations will be. This is only a general guide, if you require information on more specific issues, please refer to other Inland Revenue publications.

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