Guidance on making donations

This page provides guidance for people making or receiving donations. It includes advice for the public on giving safely, and for registered charities on giving donations to others.

Giving to a charity

This information is for individuals, whānau and organisations who want to donate to a charity.

Choose a charity you trust

Donate to charities you know and trust, or ones you have researched.

You can:

  • search the Charities Register to check if a charity is registered
  • visit the charity’s website to understand their work and impact
  • ask the charity directly how they use donations.


Claim a tax credit for your donation

You can claim a tax credit if you donate to an organisation with donee status. Donee status is administered by Inland Revenue. Most registered charities meet this requirement.

If your employer offers payroll giving:

  • you can donate directly from your pay
  • you receive an immediate tax credit

Find more information on Inland Revenue’s website.

Check if a charity is registered

Ask the charity for their registration number and check it on the Charities Register.

  • Registered charities in New Zealand have a number starting with “CC”.
  • Registration is voluntary.
  • Being registered means the organisation meets legal requirements under New Zealand law.

If someone asks you to donate

Door‑to‑door collectors

You can:

  • ask to see identification
  • ask for the charity’s registration number
  • contact the charity directly before donating

If you suspect fraud:

  • contact Police
  • report concerns to compliance@dia.govt.nz
Phone, street and online fundraising

Before donating:

  • confirm whether the person is a volunteer, employee, or third‑party fundraiser
  • ask how much of your donation goes to the charity
  • consider donating directly through the charity
  • do not share your credit card or bank details unless you trust the source
  • do not click links in unsolicited or spam emails
  • contact the charity directly using official details if unsure

Avoid scams

For advice on staying safe online, visit:

  • Netsafe
  • CERT NZ

For registered charities giving donations

This information is for registered charities that want to give money to others.

Making donations as a charity

A registered charity can give money if it supports its charitable purpose.

This can include:

  • grants to individuals or organisations
  • ongoing donations
  • one‑off contributions

Giving money overseas

You can send funds overseas if:

  • it advances your charitable purpose
  • it aligns with your rules (governing document)
You can check your charitable purpose and rules on the Charities Register.

Donating to charities working overseas

If you are giving to another organisation:

  • check if they are a registered charity (in New Zealand or overseas)
  • review how they use donations
  • confirm they are working in the area you intend to support

Making sure funds are used well

When donating internationally:

  • check whether local governments provide lists of approved organisations
  • review public charity registers in that country

Examples include:

  • Charity Commission for England and Wales
  • Australian Charities and Not‑for‑profits Commission
  • Government of Canada list of charities

You can also contact organisations directly to ask how funds will be used.

Donee status and overseas giving

To keep donee status, your funds must be applied “wholly or mainly” in New Zealand.

If overseas giving will significantly change how you spend funds, contact Inland Revenue at charities.queries@ird.govt.nz

Understand your tax obligations

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

You can:

  • review Inland Revenue guidance for charities
  • watch relevant webinars on tax and overseas giving
  • review guidance on protecting your charity when giving internationally

Finding organisations overseas

To identify organisations to donate to:

  • check local government information or registers
  • contact organisations directly and ask how donations will be used

Donating to non‑registered organisations

Your charity can donate to organisations that are not registered charities.

However:

  • they will not appear on the Charities Register
  • you need to do your own checks
  • you must ensure the donation still supports your charitable purpose

Some organisations may be registered as:

  • incorporated societies
  • charitable trusts listed with the Companies Office

Key message for charities

Before giving funds, make sure:

  • the donation clearly advances your charitable purpose
  • you understand how the money will be used
  • you remain compliant with your rules and legal obligations