FAQ

  • With Smart Donation, you can claim a tax credit from donations as long as you’re an individual (not a company, trust or partnership) and you:

    • Earned taxable income (salary, wages, benefit, self-employed income or interest) in the income year for which you are claiming.
    • Were a New Zealand resident for tax purposes at any time during the tax year
  • Donations are a gift of money made voluntarily to a school/kindergarten or a donee organisation where there is no identifiable direct benefit to the donor or the donor’s family. To claim tax credit for donations, a receipt must have the word ‘donation’ written on it. If you have receipts, you can claim a tax credit for donations of $5 or more. Click here for the list of IRD-approved donee organisations.

  • School/kindergarten donations

    You can claim a tax credit for school fees or a donation made to state-run kindergartens, provided they go to the general fund.

    Religious organisation donations

    A religious organisation donation is an unconditional donation made to a donee religious organisation or group.

    Remaining donations (other)

    This is when you made a donation through a religious organisation that is going to an unrelated charitable organisation.

  • You can claim the lesser of:

    • 33.33% of the total donations you’ve made or
    • 33.33% of your taxable income.

    The total donations you can claim can’t be more than your taxable income for the year. If you need to file an IR3 income tax return, we will need your return to check your taxable income before we can process your claim. If you have losses brought forward greater than your taxable income, you have no taxable income and therefore the credit cannot be claimed. To avoid delays, file your claim at the same time as you file your IR3.

  • If your spouse/partner has taxable income, they may be eligible to claim the balance of your receipts. For example, if your taxable income is $1000 but you have receipts of $1500 then you’re only eligible to claim $1000. If your partner/spouse has income of $500 or more, then they can claim the other $500.

  • Once we have received your claims request, we will be contacting the charities to confirm the donation details. The time it takes to process the claim will therefore vary depending how many charities are involved and the time it takes each of them to get back to us. We will submit the claim to IRD as soon as we have heard back from all the charities and keep in touch throughout this process. Please note we can only process claims for income years that have passed. We cannot process your claim before the end of the income year to which it relates. The exceptions are if you are completing the claim on behalf of a deceased person, going overseas permanently or for a significant period of time.

  • For processing donations, we will charge a small administration fee based on the rebate amount per tax year.

    Rebates between $1-50 = no fee
    Rebates between $51-120 = $10 fee
    Rebates $121+ = $20 fee

    Please note If customers wish to amend a previously filed donation rebate claim, we will charge a $20 amendment fee for each tax year.