Inland Revenue

Created: July 30, 2013 at 1:14 PM | Updated: October 16, 2023 | By Community Resource Kit

IRD new site

Inland Revenue describes a not-for-profit organisation as any society, association or group which can be incorporated or unincorporated. The activities of the organisation are not carried on for the profit or gain of any member, and the rules of the organisation do not allow any money or property to be distributed to any member.

Visit the Inland Revenue website for current information about operating your not-for-profit organisation:

Setting up:

  • applying for an IRD number
  • rules for not-for-profit founding documents
  • registering donee organisations
  • etc

Ongoing:

  • income tax and GST for non-profits
  • qualifying for the $1,000 income deductions as a not-for-profit
  • volunteer payments and expenses
  • etc

 

https://www.ird.govt.nz/roles/not-for-profits-and-charities (opens in a new window)