What New Zealand organisations should check before using AI tools Amelia Harris, a NZ Privacy and Data Protection Consultant at genPrivacy, recently published a blog on AI Risk Assessments. With Amelia’s permission we reproduce much of her blog here. Ameila says: “AI tools are appearing in workplaces faster than most Read more
I’ve just become a Treasurer for a small group. Can you advise on what I should include in a Board report? Westpac (Australia) have produced a helpsheet which provides a number of hints. <details> It is often helpful to circulate the report with Board papers before the meeting as this Read more
Note: in this article, the terms ‘Honorarium(s)’, ‘Honoraria’ and ‘Koha’ are used interchangeably unless the context otherwise requires. Honoraria and non‑cash gifts, are common in New Zealand charities, but they are frequently misunderstood, especially in relation to tax. This short article outlines what an honorarium is and how Inland Revenue Read more
Have a look at this page on the IRD website Exemption from Resident Witholding Tax (RWT) is automatic for Registered NZ Charities provided that the box indicating that KOHA will be an anticipated source of income has been ticked during the application process. Qualifying charities will then be zero-rated for Read more
You need to be registered as a ‘donee organisation’ with IRD. To qualify as a donee organisation – or maintain qualification – you need to use at least 75% of your funds for charitable purposes in New Zealand. If you are not registered but have charitable purposes, you need to Read more
The IRD website is updated periodically. Currently you can find this information here If that does not work, the key phrase to use is ‘donee status’ when searching the IRD website. < How do I register my organisation so that donations are eligible for tax credits?
We are grateful to Lawyer Susan Barker and Charities Law Reform Aotearoa New Zealand for the following comment: Budget 2026 makes 10 tax changes for charities, falling broadly into 3 categories: Donations tax credit changes: 1. New cap of $100,000 for donations tax credits 2. allowing in-year donation tax credit Read more
When “Good Practice” Becomes Too Much: Managing Compliance Overload in Small NZ Charities Running a small non-profit (“charity”) in New Zealand has never been simple—but in recent years, many organisations have found the burden quietly slipping from “doing good” to “keeping up.” What used to be a manageable set of Read more
Applications are open for TCS Tech4HOPE, a pro bono technology and strategy programme supporting not‑for‑profits and charities across New Zealand. With limited funding and operational pressure often pushing digital priorities down the list, Tech4HOPE helps purpose‑led organisations strengthen capability without the cost of a major technology investment. If your organisation is Read more
We were recently asked about the legal requirements for the retention of financial records when an organisation winds up. Our basic understanding is that these records must be retained for 7 years. This in itself brings certain problems and potential liability for officer holders. The enquirer then asked specifically about Read more
The rules on FBT and charities have been updated. See: Charities and fringe benefit tax