Charities and compliance

Explains the role of the NZ Charities Commission and the reasons why a number of charities are not complying with tax or charities legislation. Looks at who can qualify for registration and for charitable tax exemptions. Reveals the Inland Revenue's current compliance focuses. Outlines the steps a charity wishing to be exempt from income tax should take. Considers donee organisations, the Commission's compliance role and how the Charities Commission and the Inland Revenue are cooperating on compliance issues in the charitable sector. Source: National Library of New Zealand Te Puna Matauranga o Aotearoa, licensed by the Department of Internal Affairs for re-use under the Creative Commons Attribution 3.0 New Zealand Licence.