About this guide

IR255 explains the main tax obligations, exemptions and donee status rules for charities, donee organisations and other groups.

Using the guide

Use the current guide to check income tax, GST, donation, employment and record-keeping obligations for the organisation.

Related forms and guides

• Overseas donee status request (IR464)
• Grants and subsidies (IR249)
• Payments and gifts in the Māori community (IR278)

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