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 register as a charity to become a donee organisation. You register through the Department of Internal Affairs – Charities Services.
If, when applying for registration as a NZ Registered Charity, you indicate that funding would include donations/koha then you will automatically be listed as a donee organistation once registered. IRD will not specifically advise you of this, but your organisation will appear in the IRD listing a few weeks after your organisation is finally registered.
If it does not appear, contact IRD for advice.
Other types of not-for-profits also need to apply to Charities Services. If you’ve been declined by Charities Services because you do not have purposes that meet the charities test, you can apply to IRD by email.. You must use at least 75% of your funds on purposes in New Zealand and for the public good. This includes if it is for cultural purposes such as drama, theatre, opera, ballet, choir or other music.