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 V - GST

This final part of the discussion document looks at GST as it affects all non-profit bodies, including charities.