Submissions received on Taxation and the not-for-profit sector

In February 2025, Inland Revenue issued an officials’ issues paper that considered whether certain tax concessions available to the not-for-profit sector continue to be effective. It also explored whether tax obligations could be simplified, and compliance costs minimised.

Because the issues paper has generated public discussion, Inland Revenue is releasing the submissions received in the interests of transparency. At the request of some submitters, some names and other sensitive information have been redacted. In other instances, contact information relating to individuals and information relevant to an individual's or entity’s tax affairs have been redacted.

Material being released also includes a summary of the main themes that emerged from consultation. All matters discussed in the issues paper are being considered further and could be subject to further consultation.

To help users easily locate their submission among the 17 publicly released files, we’ve compiled a searchable index, listing the name of each submitter and the corresponding file in which their submission appears.

Summary of submissions on the Taxation and the not-for-profit sector officials' issues paper

pdf - 131.19 KB - 4 pages

Index of submissions on the Taxation and the not-for-profit sector officials' issues paper

pdf - 365.10 KB - 24 pages

Submissions - Part 1

pdf - 29.07 MB - 167 pages

Submissions - Part 2

pdf - 29.60 MB - 138 pages

Submissions - Part 3

pdf - 29.84 MB - 55 pages

Submissions - Part 4

pdf - 28.20 MB - 151 pages