DIA Charities services advise:

“Change to donee assessment from 2019/20 income year.

Most registered charities have donee status, granted by Inland Revenue. This means when a person makes a donation (over $5) to a donee organisation, they can generally claim a tax credit for that donation.

A change to the assessment for donee status has recently taken place and will affect registered charities that apply funds to charitable purposes outside of New Zealand. Prior to the change, charities applying over 50% of their funds to specified purposes within New Zealand were given donee status. The new assessment now includes lifting the percentage to 75%, and explaining how that assessment is made in more detail. More information can be found on Inland Revenue’s website, and if you have any questions you can call them on 0800 377 774.”

From 1 April 2020 all donee organisations that have charitable purposes will need to be registered with Charities Services.

Donee tax status means individuals who give cash donations to your organisation may claim a tax credit of one third of the total of all donations, up to the amount of their taxable income.