Updated June 2026

This page provides guidance for people making or receiving donations. It also includes information for registered charities that give donations to other organisations or individuals.

If you're donating to a charity

Before you donate

• choose a charity you know and trust
• check whether the charity is registered (registered charities will have a registration number that starts with "CC")
• learn about the charity's work and impact
• understand how donations are used.

Claim a tax credit

You may be able to claim a tax credit if you donate to an organisation with donee status. Donee status is administered by Inland Revenue, and most registered charities have donee status.

If your employer offers payroll giving, you can:

• donate directly from your pay
• receive an immediate tax credit.

Find more information on Inland Revenue's website.

If someone asks you to donate

Before donating, you can:

• ask to see identification
• ask for the charity's registration number if the fundraiser says they are collecting for a registered charity
• check whether the fundraiser is a volunteer, employee, or third-party fundraiser
• ask how much of your donation goes to the charity
• consider donating directly through the charity
• contact the charity using official contact details if you want to confirm the fundraising activity is genuine
• only share payment information if you trust the source
• avoid clicking links in unsolicited emails.

If you suspect fraud:

• report concerns to compliance@dia.govt.nz
• contact Police.

Avoid scams

For advice about staying safe online, visit:

• Netsafe
• CERT NZ 

For registered charities making donations

Registered charities can donate money to individuals or organisations, provided the donation advances their charitable purpose.

This may include:

• grants
• ongoing donations
• one-off contributions.

Before making a donation

Make sure:

• the donation supports your charitable purpose
• the donation is consistent with your governing document
• you understand how the funds will be used
• you understand any tax obligations that may apply. 

You can check your charitable purpose and governing document on the Charities Register.

Giving money overseas

A registered charity can give money overseas if:

• the donation advances its charitable purpose
• the donation is consistent with its governing document.

If you are donating to another organisation, you should:

• check whether it is registered in its own country, where possible
• understand how donations are used
• confirm its activities align with the purpose you want to support.

Donee status and overseas giving

To maintain donee status, funds must generally be applied wholly or mainly in New Zealand.

If overseas giving will significantly change how your charity uses its funds, contact Inland Revenue for advice.

Understand your tax obligations

If your charity gives money overseas, you should understand any associated tax obligations.

You can:

• review Inland Revenue guidance for charities
• watch Inland Revenue webinars on tax and overseas giving
• review guidance on managing risks when giving internationally

Donating to non-registered organisations

A registered charity can donate to organisations that are not registered charities. However, you should carry out your own checks and ensure the donation supports your charitable purpose.

Non-registered organisations may include:

• incorporated societies
• charitable trusts listed with the Companies Office
• overseas organisations.