The New Zealand Inland Revenue published a consultation paper regarding the taxation of charitable and not-for-profit (NFP) organizations on 24 February 2025.
New Zealand provides tax concessions to charities and not-for-profits (NFPs) to support public-benefit organizations. These include income tax, GST and FBT concessions. Registered charities receive the most benefits, while other NFPs have limited concessions. The government is reviewing these tax benefits to assess their effectiveness, explore alternative support methods and simplify rules while addressing compliance and integrity risks.
Officials are inviting submissions on the issues raised in this document, including the specific questions and any other relevant matters for consideration.
The deadline for submissions is 31 March 2025.
A full list of these questions is available in the Appendix. When submitting, please include a brief summary of the main points and recommendations you wish to make, and indicate if Inland Revenue officials may contact you for further discussion, if necessary. Submissions can be sent by email to policy.webmaster@ird.govt.nz with “Taxation and the Not-for-Profit Sector” in the subject line, or by post to: Taxation and the Not-for-Profit Sector
C/- Deputy Commissioner, Policy Inland Revenue Department ,PO Box 2198 Wellington 6140
