Tax and charities


Contents
Foreword
Part I: Charities and the tax system
Chapter 1 - Purpose of the review
Chapter 2 - Government assistance to the charitable sector through the tax system
Part II: The relevance of the definition of "charitable purpose"
Chapter 3 - Current law
Chapter 4 - Why review the definition of "charitable purpose"
Chapter 5 - Options for changing the definition
Part III: Reporting requirements for charities
Chapter 6 - Current law and practice
Chapter 7 - Why increased reporting is necessary
Chapter 8 - Options for change
Part IV: Specific income tax issues
Chapter 9 - Charities' trading operations
Chapter 10 - Charities with purposes outside New Zealand
Chapter 11 - The tax treatment of donations made by individuals and companies
Chapter 12 - Other income tax issues
Part V: GST
Chapter 13 - GST issues
Appendix - International comparisons

Tax and charities

Discussion Document

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Part II - The relevance of the definition of "charitable purpose"

This part of the discussion document deals with the issue of whether the definition of "charitable purpose" is relevant in the 21st century. It outlines the current law on what constitutes a charity before discussing problems with the current law and possible solutions.

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