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Inland Revenue

Tax Policy

Charitable donee status

Clause 427


(37 – Inter Church Working Party on Taxation)

The proposed additions to Schedule 32 of the Income Tax Act 2007 are supported. However, the list of charities with an overseas focus is too limited.


Inclusion of a charitable organisation in Schedule 32 is dependant on that organisation coming within the criteria established by Cabinet. The submitter recognises it might not be appropriate to suggest making further amendments in this bill.


That the submission be noted.