[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-275968-105":53,"doc-detail-275968-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","income-tax-donee-organisations-and-gifts-quick-fact-sheet","Income Tax: Donee Organisations and Gifts - Quick Fact Sheet","","Guidance on New Zealand income tax for donee organisations and supporters who make donations eligible for donation tax credits. Explains when a payment qualifies as a “charitable or other public benefit gift”, focusing on voluntary giving, benefaction, and absence of material benefit or advantage. Outlines what Inland Revenue views as non-material benefits (e.g., recognition, trivial tokens, stewardship) and addresses cases involving third parties, indirect benefits, specific projects, and mixed payments. Includes practical examples for donation receipts.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/income-tax-donee-organisations-and-gifts-quick-fact-sheet/275968/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/income-tax-donee-organisations-and-gifts-quick-fact-sheet/275968.png","ImageObject",442,249,{"name":88,"@type":89},"Gelato","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-11-03","2026-09-15",true,{"@type":98,"interactionType":99,"userInteractionCount":20},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"When can a donee organisation issue a donation receipt for charitable payments?","Question",{"text":108,"@type":109},"A donation receipt can be issued for an eligible gift when the payment is made voluntarily, by way of benefaction, and the supporter receives no material benefit or advantage.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"What counts as a material benefit or advantage, and what doesn’t?",{"text":113,"@type":109},"Inland Revenue states that intangible recognition, trivial tokens, and stewardship acknowledgements are not considered material benefits or advantages. The key issue is whether the supporter receives something of value or advantage from the arrangement.",{"name":115,"@type":106,"acceptedAnswer":116},"If a donation is linked to tickets or other perks, can it still be a gift?",{"text":117,"@type":109},"If the supporter receives a material benefit such as tickets as part of the donation arrangement, the payment is not a gift and no donation receipt should be issued. A donation may still be a gift when any benefit is indirect or remote, depending on the facts.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},275968,1789490529,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":20,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":73,"language":135,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":61,"update_tm":125,"read_time":9},19241457091524,"https://us-avatar.wpscdn.com/davatar_276721f389ce27ea32af1340a28f341c","Income Tax: Donee Organisations and Gifts  \nQuick Fact Sheet  \nWhat’s going on?  \nIn February 2016, Inland Revenue consulted with Creative New Zealand on the question of donee organisations and gifts. Specifically, Inland Revenue sought to provide guidance about when a donee organisation may issue a donation receipt for charitable payments made to them by individual supporters. These donation receipts can be used by the supporters to claim an income tax credit.  \nFollowing feedback, Inland Revenue has released a paper outlining guidance on the law. It’s hoped this will make it clearer as to when payments are gifts (for income tax purposes), when donee organisations should issue donation receipts and to help supporters when claiming donation tax credits.  \nWhat’s the problem?  \nUnder New Zealand tax law, a charitable organisation that doesn't operate for profit may issue a donation receipt to any supporter who makes a donation (one-time or re-occurring) of over $5. The supporter can then apply for donation tax credits. The purpose of this tax credit is to incentivise individuals to donate to organisations that provide a social good in New Zealand.  \nInland Revenue was asked to clarify when a donation is a ‘charitable or other public benefit gift’ that is eligible to be redeemed as a tax credit, and when it isnot.  \nIRD stated that to qualify a gift must be:  \n• made voluntarily,  \n• by way of benefaction, and  \n• in return for which the supporter receives no material benefit of advantage.  \nAlthough it’s our belief that most people who donate to arts organisations do not do so solely for the tax advantage, we shouldn’t discredit the idea that it is an influencing factor.  \nWhat does Inland Revenue think? Overview  \n• A qualifying donee organisation may issue a donation receipt to supporters for eligible “gifts”.  \n• A donee organisation has a specific definition outlined in law. You’ll most likely know if your organisation fits this definition.  \n• Individuals can claim donation tax credits if they hold a donation receipt from a donee organisation.  \nWhat’s a gift?  \nInland Revenue considers a gift to be a payment of money of $5 or more made voluntarily, by way of benefaction, and in return for which the supporter receives no material benefit or advantage.  \nThe issue of ‘material benefit’ is contentious. Inland Revenue has stated the following are not considered material benefits or advantages.  \n• Immaterial or intangible benefits: like public recognition or making supporters happy or something where a value cannot be ascertained.  \n• Trivial benefit or advantage: like giving supporters a sticker or keyring or other insignificant gift for supporting the organisation. To be overlooked, the benefit must be minimal both in its own right and compared with the payment made.  \n• Stewardship: if organisations choose to thank and acknowledge their supporters by inviting them toa function or giving them a token of appreciation. These cannot be part of any agreement and a supporter can have no expectation of receiving these benefits.  \nInland Revenue also notes the following.  \n• A material benefit or advantage does not need to come directly from the donee organisation. If a supporter makes a donation to a charitable organisation, and that organisation gets a thirdparty to provide a material benefit or advantage to the supporter, then the donation is not a gift.  \n• Sometimes a donation may be a gift even if the supporter obtains a material benefit, if that benefit is indirect. For instance, an arthritis sufferer donating $50 to the national arthritis drug research charity would still be considered a gift as the potential material benefit is remote.  \n• A gift can be for a specific purpose or project. For instance, a theatre company seeking to build a  \n• new rehearsal facility. The test for material benefit or advantage will depend on how much the supporter gains from the purpose or project the gift went towards.  \n• A supporter’s don","cbCaivGqFq7BaovY","https://ap.wps.com/l/cbCaivGqFq7BaovY","pdf",156255,"English","# What’s going on?\n## Clarification goal\n# What’s the problem?\n## Donation eligibility and the purpose of the tax credit\n## Required conditions for a qualifying gift\n# What does Inland Revenue think?\n## Overview principles\n# What’s a gift?\n## Voluntary benefaction and no material benefit\n## Material benefit: contentious area\n## Examples of non-material benefits\n## Indirect benefits and third-party advantages\n## Specific purpose or project gifts\n## Splitting donations and timing rules\n# What are some examples?\n## Example One\n## Example Two\n## Example Three","[{\"question\":\"When can a donee organisation issue a donation receipt for charitable payments?\",\"answer\":\"A donation receipt can be issued for an eligible gift when the payment is made voluntarily, by way of benefaction, and the supporter receives no material benefit or advantage.\"},{\"question\":\"What counts as a material benefit or advantage, and what doesn’t?\",\"answer\":\"Inland Revenue states that intangible recognition, trivial tokens, and stewardship acknowledgements are not considered material benefits or advantages. The key issue is whether the supporter receives something of value or advantage from the arrangement.\"},{\"question\":\"If a donation is linked to tickets or other perks, can it still be a gift?\",\"answer\":\"If the supporter receives a material benefit such as tickets as part of the donation arrangement, the payment is not a gift and no donation receipt should be issued. A donation may still be a gift when any benefit is indirect or remote, depending on the facts.\"}]","Income Tax: Donee Organisations and Gifts - Quick Fact Sheet | PDF"]