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Income Tax Act 2007

Schedule 32: Recipients of charitable or other public benefit gifts

You could also call this:

“List of approved charities that can receive tax-deductible donations for overseas work”

This schedule lists organisations that can receive charitable or other public benefit gifts under the Income Tax Act 2007. These organisations include:

  • Various international aid and development groups like Amnesty International, Oxfam, and World Vision
  • Medical charities like Médecins Sans Frontières and The Fred Hollows Foundation
  • Educational trusts supporting developing countries
  • Disaster relief organisations like Red Cross and ShelterBox
  • Environmental and conservation groups
  • Religious charities doing humanitarian work overseas
  • Organisations supporting children, refugees, and other vulnerable groups internationally

The list contains over 100 approved organisations that can receive tax-deductible donations for their charitable work abroad. It is updated regularly to add new approved groups and remove those no longer operating.

This text is automatically generated. It might be out of date or be missing some parts. Find out more about how we do this.

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1523393.

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32Recipients of charitable or other public benefit gifts

Active Hearts Foundation

ADC Incorporated (Aotearoa Development Cooperative)

Adullam Humanitarian Aid Trust

Adventist Development and Relief Agency

African Enterprise (New Zealand) Aid and Development Fund

Against Malaria Foundation (New Zealand)

Alhay Buhay Foundation Trust

Amnesty International

Anglican World Aid (Aotearoa) Limited

Books for Africa

Butterfly Trust

Byond Disaster Relief New Zealand

Cambodia Trust (Aotearoa-New Zealand)

Caritas Aotearoa-New Zealand

Cheboche Area Trust Incorporated

Child Rescue Charitable Aid Trust

Childfund New Zealand Limited

Children of the Light

Christian Blind Mission International (New Zealand)

Christian World Service

Circuit International

Community Action Overseas (Oxfam NZ)

Community Transformation Trust

CORSO (Incorporated)

Cotton On Foundation Limited

Cry for the World Foundation New Zealand Humanitarian Aid Fund

Cure Kids

Deepavali Charitable Trust

Develop Together

DIPS’N Charitable Trust (International)

Effective Altruism NZ Charitable Trust

Educational Aid for International Development Trust Board

Ekal Vidyalaya Foundation of New Zealand

Emergency Alliance

Engineers Without Borders New Zealand Incorporated

Every Home Global Concern Incorporated

Face Nepal Charitable Trust Board New Zealand

Family for Every Child New Zealand Trust

Firefly Children's Home Charitable Trust

First Steps Himalaya

Flame Cambodia

Flow Foundation

Flying for Life Charitable Trust

Forests for People Limited

Forgotten Sherpas of Nepal

Fountain of Peace Children’s Foundation New Zealand

Four Sherpa Trust

Fund for Timor

GC Aid

Global Development Group Limited

Global Hope

Good Trust

Greater Mekong Subregion Tertiary Education Consortium Trust

Habitat for Humanity New Zealand Limited

Hadassah Medical Relief Association of New Zealand

Hagar Humanitarian Aid Trust

Hamlin Charitable Fistula Hospitals Trust

Hands Across the Water New Zealand Trust

Heilala Vanilla Foundation

Help a Child Foundation New Zealand

Himalayan Trust

Hope Foundation Development Trust

Hope International Charitable Trust

Hope Street Charitable Trust

Hornsby Pacific Education Trust

INF Humanitarian Aid Trust

Ingwavuma Orphan Trust Fund of New Zealand

Institute for Indian Mother and Child Aotearoa Charitable Trust

International Christian Aid (ICA)

International Needs Humanitarian Aid Trust

Jasmine Charitable Trust No 2

Joyya Trust

Kailakuri Health Care Project – New Zealand Link

Karunai Illam Trust

Kiwilink

LIFT International

Limbs 4 All Charitable Trust

Little Brothers and Sisters International

Marama Global – Education

Marama Global – Health

Médecins Sans Frontières New Zealand Charitable Trust

Medic to Medic

Mercy Mission of New Zealand Trust Board

Mercy Ships New Zealand

Microdreams Foundation New Zealand Humanitarian Trust

Missio Benevolent Society

Mission Without Borders (NZ), Humanitarian Aid Account

Mobility Equipment for the Needs of Disabled Trust

Namibian Educational Trust

New Zealand Disaster Assistance Response Team Trust

New Zealand for UNHCR (United Nations High Commissioner for Refugees)

New Zealand Good Samaritan Heart Mission to Samoa Trust

New Zealand Jesuits in India Trust

New Zealand Red Cross Incorporated

New Zealand Sports Foundation (Incorporated)

NZ-Iraqi Relief Charitable Trust

New Zealand Viet Nam Health Trust

NPH New Zealand Charitable Trust

Nyingje Trust

Open Home Foundation International Trust

Operation Restore Hope Charitable Trust

Operation Vanuatu Charitable Trust

Orphans Aid International Charitable Trust

Orphans of Nepal

Pacific Island Food Revolution Limited

Partners Relief & Development - New Zealand

Pasifika Safe Shelter Trust

Plan New Zealand

Prabh Aasra Trust

Project Moroto

Raphael (The Ryder-Cheshire Foundations of New Zealand)

Reemi Charitable Trust

Register of Engineers for Disaster Relief New Zealand

RNZWCS Limited

Ruel Foundation

Rwenzori Special Needs Foundation (NZ)

Sampoerna Foundation Limited

Save the Children New Zealand (and its branches)

School Aid: Global Partnerships Through Schools

ShelterBox New Zealand Charitable Trust

Shimshal Trust

Siphala Foundation

Sir Ray Avery Foundation

Solomon Island Medical Mission Charitable Trust

Solomon Outreach Society

So They Can

SpinningTop Trust

Sport and Recreation New Zealand

St Columban’s Mission Society Trust Board

St Stanislas Charitable Trust of New Zealand

Surf Aid International Incorporated

Talalelei Life Futures Fund

Te Tuao Tawahi: Volunteer Service Abroad Incorporated

Tender Trust

The Branch Foundation

The Cambodia Charitable Trust

The Commonwealth Foundation

The Evangelical Alliance Relief Fund (TEAR Fund)

The Fred Hollows Foundation (NZ)

The Food Bank of New Zealand

The Hillary Himalayan Foundation

The Hunger Project New Zealand

The Leprosy Mission New Zealand Incorporated

The Limapela Foundation

The Make My Name Count NZ Charitable Trust

The New Zealand Council of the Ramabai Mukti Mission Trust Board

The New Zealand Rotary Clubs Charitable Trust

The New Zealand Society for the Intellectually Handicapped (Incorporated)

The Norman Kirk Memorial Trust Fund

The Pacific Leprosy Foundation

The Palestine Children's Relief Fund Charitable Trust

The Sir Edmund Hillary Trust

The Unions Aotearoa International Development Trust

The United Nations International Children’s Emergency Fund (UNICEF)

The Winston Churchill Memorial Trust

Together for Uganda

Tony McClean Nepal Trust

Toraja Rural Development Charitable Trust

Triyog Himalaya Trust

UN Women Aotearoa New Zealand Incorporated

Valehead Community Health Centre Trust

Water for Survival

Waterharvest Trust

World Vision of New Zealand (Incorporated)

Youth Education and Training Initiatives (YETI) Nepal Trust

YWAM Ships Aotearoa Limited

Zimbabwe Rural Schools Library Trust

Zonta International District 16 (New Zealand) Charitable Trust

Notes
  • Schedule 32 Active Hearts Foundation: inserted (with effect on 1 April 2020), on , by section 139(1) (and see section 139(2) for application) of the Taxation (Annual Rates for 2020–21, Feasibility Expenditure, and Remedial Matters) Act 2021 (2021 No 8).
  • Schedule 32 ADC Incorporated (Aotearoa Development Cooperative): inserted (with effect on 20 June 2014), on , by section 240(1) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
  • Schedule 32 Adullam Humanitarian Aid Trust: inserted (with effect on 1 April 2015 and applying for the 2015–16 and later income years), on , by section 240(5) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
  • Schedule 32 Against Malaria Foundation (New Zealand): inserted, on (with effect on 3 July 2008), by section 256(2) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
  • Schedule 32 Akha Rescue Ministry Charitable Trust: repealed, on , by section 124(4)(a) of the Taxation (Annual Rates for 2023–24, Multinational Tax, and Remedial Matters) Act 2024 (2024 No 11).
  • Schedule 32 Anglican World Aid (Aotearoa) Limited: inserted (with effect on 11 April 2022), on , by section 119(8) of the Taxation (Annual Rates for 2022–23, Platform Economy, and Remedial Matters) Act 2023 (2023 No 5).
  • Schedule 32 Aotearoa Development Cooperative: repealed (with effect on 1 April 2015), on , by section 240(2) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
  • Schedule 32 Astha Childrens Home (Nepal/New Zealand): repealed, on , by section 124(4)(b) of the Taxation (Annual Rates for 2023–24, Multinational Tax, and Remedial Matters) Act 2024 (2024 No 11).
  • Schedule 32 Bangladesh Flood Appeal Trust: repealed, on , by section 124(4)(c) of the Taxation (Annual Rates for 2023–24, Multinational Tax, and Remedial Matters) Act 2024 (2024 No 11).
  • Schedule 32 Bicycles for Humanity, Auckland: repealed (with effect on 3 December 2015), on , by section 297(3) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
  • Schedule 32 Books for Cambodia Trust: repealed, on , by section 178(5)(a) of the Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022 (2022 No 10).
  • Schedule 32 Bright Hope International Trust: repealed, on , by section 589(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
  • Schedule 32 Butterfly Trust: inserted (with effect on 1 April 2023), on , by section 124(2)(a) of the Taxation (Annual Rates for 2023–24, Multinational Tax, and Remedial Matters) Act 2024 (2024 No 11).
  • Schedule 32 Byond Disaster Relief New Zealand: inserted, on (with effect on 1 April 2017 and applying for the 2017–18 and later income years), by section 256(1) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
  • Schedule 32 Cambodia Trust (Aotearoa-New Zealand): inserted (with effect on 1 April 2016 and applying for the 2016–17 and later income years), on , by section 297(4) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
  • Schedule 32 Channel 2 Cyclone Aid for Samoa: repealed, on , by section 178(5)(b) of the Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022 (2022 No 10).
  • Schedule 32 Child Rescue Charitable Aid Trust: inserted (with effect on 11 August 2017), on , by section 178(2) of the Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022 (2022 No 10).
  • Schedule 32 Child Rescue Charitable Trust: repealed (with effect on 11 August 2017), on , by section 178(2) of the Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022 (2022 No 10).
  • Schedule 32 Childfund New Zealand Limited: inserted, on , by section 559 of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
  • Schedule 32 Children of the Light: inserted (with effect on 1 April 2018), on , by section 291(1) (and see section 291(4) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
  • Schedule 32 Children on the Edge (NZ) Trust: repealed (with effect on 28 March 2011), on , by section 240(3) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
  • Schedule 32 Christian Children's Fund of New Zealand Limited (CCFNZ): repealed, on , by section 559 of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
  • Schedule 32 Circuit International: inserted (with effect on 10 April 2016), on , by section 291(3) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
  • Schedule 32 Community Transformation Trust: inserted (with effect on 1 April 2021), on , by section 178(4)(a) (and see section 178(6) for application) of the Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022 (2022 No 10).
  • Schedule 32 Cotton On Foundation Limited: inserted (with effect on 1 April 2022), on , by section 119(1) of the Taxation (Annual Rates for 2022–23, Platform Economy, and Remedial Matters) Act 2023 (2023 No 5).
  • Schedule 32 Cure Kids: inserted (with effect on 1 April 2010), on (applying for the 2010–11 and later income years), by section 124(1) of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).
  • Schedule 32 Cyclone Ofa Relief Fund: repealed, on , by section 178(5)(c) of the Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022 (2022 No 10).
  • Schedule 32 Cyclone Val Relief Fund: repealed, on , by section 178(5)(d) of the Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022 (2022 No 10).
  • Schedule 32 Deepavali Charitable Trust: inserted, on (applying for the 2013–14 and later income years), by section 168(1)(b) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).
  • Schedule 32 Destiny Rescue Charitable Aid Trust: repealed, on (with effect on 11 August 2017), by section 256(3) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
  • Schedule 32 Develop Together: inserted (with effect on 1 April 2023), on , by section 124(2)(b) of the Taxation (Annual Rates for 2023–24, Multinational Tax, and Remedial Matters) Act 2024 (2024 No 11).
  • Schedule 32 Education Aid for International Development Trust Board: inserted, on , by section 589(2) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
  • Schedule 32 Effective Altruism NZ Charitable Trust: inserted (with effect on 1 April 2018), on , by section 291(1) (and see section 291(4) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
  • Schedule 32 Ekal Vidyalaya Foundation of New Zealand: inserted (with effect on 1 April 2023), on , by section 124(2)(c) of the Taxation (Annual Rates for 2023–24, Multinational Tax, and Remedial Matters) Act 2024 (2024 No 11).
  • Schedule 32 Emergency Alliance: inserted (with effect on 26 October 2023), on , by section 124(3) of the Taxation (Annual Rates for 2023–24, Multinational Tax, and Remedial Matters) Act 2024 (2024 No 11).
  • Schedule 32 Engineers Without Borders New Zealand Incorporated: inserted (with effect on 1 April 2022), on , by section 119(1) of the Taxation (Annual Rates for 2022–23, Platform Economy, and Remedial Matters) Act 2023 (2023 No 5).
  • Schedule 32 Every Home Global Concern Incorporated: inserted, on (applying for the 2015–16 and later income years), by section 149(1) of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).
  • Schedule 32 Face Nepal Charitable Trust Board New Zealand: inserted (with effect on 1 April 2015 and applying for the 2015–16 and later income years), on , by section 240(5) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
  • Schedule 32 Family for Every Child New Zealand Trust: inserted (with effect on 1 April 2022), on , by section 119(1) of the Taxation (Annual Rates for 2022–23, Platform Economy, and Remedial Matters) Act 2023 (2023 No 5).
  • Schedule 32 Firefly Children's Home Charitable Trust: inserted (with effect on 1 April 2021), on , by section 178(4)(b) (and see section 178(6) for application) of the Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022 (2022 No 10).
  • Schedule 32 First Steps Himalaya: inserted (with effect on 1 April 2016 and applying for the 2016–17 and later income years), on , by section 297(4) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
  • Schedule 32 Flame Cambodia: inserted (with effect on 1 April 2018), on , by section 291(1) (and see section 291(4) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
  • Schedule 32 Flow Foundation: inserted (with effect on 4 September 2018), on , by section 291(2) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
  • Schedule 32 Flying for Life Charitable Trust: inserted, on (with effect on 1 April 2017 and applying for the 2017–18 and later income years), by section 256(1) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
  • Schedule 32 Forests for People Limited: inserted (with effect on 1 April 2022), on , by section 119(1) of the Taxation (Annual Rates for 2022–23, Platform Economy, and Remedial Matters) Act 2023 (2023 No 5).
  • Schedule 32 Forgotten Sherpas of Nepal: inserted (with effect on 1 April 2018), on , by section 291(1) (and see section 291(4) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
  • Schedule 32 Fountain of Peace Children’s Foundation New Zealand: inserted (with effect on 1 April 2016 and applying for the 2016–17 and later income years), on , by section 297(4) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
  • Schedule 32 Fund for Timor: inserted, (with effect on 1 April 2013 and applying for the 2013–14 and later income years), on , by section 105(1) of the Taxation (Livestock Valuation, Assets Expenditure, and Remedial Matters) Act 2013 (2013 No 52).
  • Schedule 32 GC Aid: inserted (with effect on 1 April 2016 and applying for the 2016–17 and later income years), on , by section 297(4) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
  • Schedule 32 Global Development Group Limited: inserted (with effect on 1 April 2018), on , by section 291(1) (and see section 291(4) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
  • Schedule 32 Global Hope: inserted, on , by section 589(2) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
  • Schedule 32 Good Trust: inserted (with effect on 1 April 2018), on , by section 291(1) (and see section 291(4) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
  • Schedule 32 Hadassah Medical Relief Association of New Zealand: inserted (with effect on 1 April 2021), on , by section 178(4)(c) (and see section 178(6) for application) of the Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022 (2022 No 10).
  • Schedule 32 Hagar Humanitarian Aid Trust: inserted (with effect on 1 April 2015 and applying for the 2015–16 and later income years), on , by section 240(5) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
  • Schedule 32 Hamlin Charitable Fistula Hospitals Trust: inserted, on , by section 559 of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
  • Schedule 32 Hands Across the Water New Zealand Trust: inserted (with effect on 1 April 2021), on , by section 178(4)(d) (and see section 178(6) for application) of the Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022 (2022 No 10).
  • Schedule 32 Heilala Vanilla Foundation: inserted (with effect on 15 January 2022), on , by section 119(2) of the Taxation (Annual Rates for 2022–23, Platform Economy, and Remedial Matters) Act 2023 (2023 No 5).
  • Schedule 32 Himalayan Trust: inserted (with effect on 1 April 2015 and applying for the 2015–16 and later income years), on , by section 240(5) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
  • Schedule 32 Hope Foundation Development Trust: inserted, on , by section 559 of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
  • Schedule 32 Hope International Charitable Trust: inserted, on , by section 559 of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
  • Schedule 32 Hope Street Charitable Trust: inserted (with effect on 15 June 2019), on , by section 189(4)(a) of the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 (2020 No 5).
  • Schedule 32 Hornsby Pacific Education Trust: inserted (with effect on 1 April 2016 and applying for the 2016–17 and later income years), on , by section 297(4) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
  • Schedule 32 INF Humanitarian Aid Trust: inserted (with effect on 1 April 2018), on , by section 291(1) (and see section 291(4) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
  • Schedule 32 Ingwavuma Orphan Trust Fund of New Zealand: inserted, on , by section 589(2) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
  • Schedule 32 Institute for Indian Mother and Child Aotearoa Charitable Trust: inserted (with effect on 1 April 2021), on , by section 178(4)(e) (and see section 178(6) for application) of the Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022 (2022 No 10).
  • Schedule 32 International Needs Humanitarian Aid Trust: inserted (with effect on 1 April 2015 and applying for the 2015–16 and later income years), on , by section 240(5) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
  • Schedule 32 Jasmine Charitable Trust No 2: inserted, on (applying for the 2012–13 and later tax years), by section 138(1)(a) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
  • Schedule 32 Joyya Trust: inserted (with effect on 1 April 2022), on , by section 119(1) of the Taxation (Annual Rates for 2022–23, Platform Economy, and Remedial Matters) Act 2023 (2023 No 5).
  • Schedule 32 Kailakuri Health Care Project – New Zealand Link: inserted, on (applying for the 2014–15 and later income years), by section 129(1) of the Taxation (Annual Rates, Foreign Superannuation, and Remedial Matters) Act 2014 (2014 No 4).
  • Schedule 32 Kiwilink: inserted (with effect on 1 April 2020), on , by section 139(1) (and see section 139(2) for application) of the Taxation (Annual Rates for 2020–21, Feasibility Expenditure, and Remedial Matters) Act 2021 (2021 No 8).
  • Schedule 32 Kyrgyzstan New Zealand Rural Trust: repealed, on , by section 178(5)(e) of the Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022 (2022 No 10).
  • Schedule 32 L Women of Africa Fund: repealed, on , by section 178(5)(f) of the Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022 (2022 No 10).
  • Schedule 32 LIFT International: inserted (with effect on 1 April 2018), on , by section 291(1) (and see section 291(4) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
  • Schedule 32 Little Brothers and Sisters International: inserted (with effect on 1 April 2019), on , by section 189(2) (and see section 189(5) for application) of the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 (2020 No 5).
  • Schedule 32 Limbs 4 All Charitable Trust: inserted, on , by section 559 of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
  • Schedule 32 Marama Global – Education: inserted, on (applying for the 2014–15 and later income years), by section 129(1) of the Taxation (Annual Rates, Foreign Superannuation, and Remedial Matters) Act 2014 (2014 No 4).
  • Schedule 32 Marama Global – Health: inserted, on (applying for the 2014–15 and later income years), by section 129(1) of the Taxation (Annual Rates, Foreign Superannuation, and Remedial Matters) Act 2014 (2014 No 4).
  • Schedule 32 Médecins Sans Frontières New Zealand Charitable Trust: inserted, on (with effect on 1 April 2017 and applying for the 2017–18 and later income years), by section 256(1) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
  • Schedule 32 Medic to Medic: inserted (with effect on 1 April 2021), on , by section 178(4)(f) (and see section 178(6) for application) of the Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022 (2022 No 10).
  • Schedule 32 Medicine Mondiale: repealed (with effect on 28 May 2018), on , by section 189(1)(b) of the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 (2020 No 5).
  • Schedule 32 Mercy Mission of New Zealand Trust Board: inserted (with effect on 1 April 2016 and applying for the 2016–17 and later income years), on , by section 297(4) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
  • Schedule 32 Mercy Ships New Zealand: inserted (with effect on 1 April 2015 and applying for the 2015–16 and later income years), on , by section 240(5) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
  • Schedule 32 Microdreams Foundation New Zealand Humanitarian Trust: inserted (with effect on 1 April 2016 and applying for the 2016–17 and later income years), on , by section 297(4) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
  • Schedule 32 Missio Benevolent Society: inserted (with effect on 1 April 2021), on , by section 178(4)(g) (and see section 178(6) for application) of the Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022 (2022 No 10).
  • Schedule 32 Namibian Educational Trust: inserted, on (applying for the 2015–16 and later income years), by section 149(1) of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).
  • Schedule 32 Nelson Mandela Trust (New Zealand): repealed, on , by section 124(4)(d) of the Taxation (Annual Rates for 2023–24, Multinational Tax, and Remedial Matters) Act 2024 (2024 No 11).
  • Schedule 32 New Zealand Disaster Assistance Response Team Trust: inserted, on , by section 559 of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
  • Schedule 32 New Zealand for UNHCR (United Nations High Commissioner for Refugees): inserted (with effect on 15 February 2022), on , by section 119(4) of the Taxation (Annual Rates for 2022–23, Platform Economy, and Remedial Matters) Act 2023 (2023 No 5).
  • Schedule 32 New Zealand Good Samaritan Heart Mission to Samoa Trust: inserted, on (applying for the 2012–13 and later tax years), by section 138(1)(b) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
  • Schedule 32 New Zealand Red Cross Incorporated: inserted (with effect on 14 December 1993), on , by section 297(1)(a) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
  • Schedule 32 NPH New Zealand Charitable Trust: inserted (with effect on 1 April 2016 and applying for the 2016–17 and later income years), on , by section 297(4) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
  • Schedule 32 Nyingje Trust: inserted (with effect on 1 April 2018), on , by section 291(1) (and see section 291(4) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
  • Schedule 32 NZ-Iraqi Relief Charitable Trust: inserted, on (applying for the 2012–13 and later tax years), by section 138(1)(c) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
  • Schedule 32 OneSight New Zealand: repealed (with effect on 30 May 2019), on , by section 189(3) of the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 (2020 No 5).
  • Schedule 32 Operation Hope (Aid Ship to Africa): repealed, on , by section 124(4)(e) of the Taxation (Annual Rates for 2023–24, Multinational Tax, and Remedial Matters) Act 2024 (2024 No 11).
  • Schedule 32 Operation Restore Hope Charitable Trust: inserted, on , by section 559 of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
  • Schedule 32 Orphans Aid International Charitable Trust: inserted (with effect on 1 April 2015 and applying for the 2015–16 and later income years), on , by section 240(5) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
  • Schedule 32 Orphans of Nepal: inserted, on (applying for the 2013–14 and later income years), by section 168(1)(c) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).
  • Schedule 32 Orphans Refugees and Aid (ORA International) of NZ Charitable Trust: repealed (with effect on 15 June 2019), on , by section 189(4)(b) of the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 (2020 No 5).
  • Schedule 32 Pacific Island Food Revolution Limited: inserted (with effect on 1 April 2022), on , by section 119(6) of the Taxation (Annual Rates for 2022–23, Platform Economy, and Remedial Matters) Act 2023 (2023 No 5).
  • Schedule 32 Partners Relief & Development - New Zealand: inserted (with effect on 1 April 2019), on , by section 189(2) (and see section 189(5) for application) of the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 (2020 No 5).
  • Schedule 32 Partners Relief and Development NZ: repealed (with effect on 10 April 2016), on , by section 291(3) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
  • Schedule 32 Pasifika Safe Shelter Trust: inserted (with effect on 1 April 2023), on , by section 124(2)(d) of the Taxation (Annual Rates for 2023–24, Multinational Tax, and Remedial Matters) Act 2024 (2024 No 11).
  • Schedule 32 Prabh Aasra Trust: inserted (with effect on 1 April 2021), on , by section 178(4)(h) (and see section 178(6) for application) of the Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022 (2022 No 10).
  • Schedule 32 Project Moroto: inserted (with effect on 1 April 2019), on , by section 189(2) (and see section 189(5) for application) of the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 (2020 No 5).
  • Schedule 32 Queen Elizabeth II Diamond Jubilee Trust: repealed, on , by section 168(2) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).
  • Schedule 32 Reemi Charitable Trust: inserted (with effect on 1 April 2021), on , by section 178(4)(i) (and see section 178(6) for application) of the Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022 (2022 No 10).
  • Schedule 32 RNZWCS Limited: inserted, on (applying for the 2012–13 and later tax years), by section 138(1)(d) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
  • Schedule 32 Ruel Foundation: inserted, on (applying for the 2012–13 and later tax years), by section 138(1)(e) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
  • Schedule 32 Rwenzori Special Needs Foundation (NZ): inserted (with effect on 1 April 2018), on , by section 291(1) (and see section 291(4) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
  • Schedule 32 School Aid: Global Partnerships Through Schools: inserted, on (applying for the 2013–14 and later income years), by section 168(1)(e) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).
  • Schedule 32 ShelterBox New Zealand Charitable Trust: inserted (with effect on 1 April 2015 and applying for the 2015–16 and later income years), on , by section 240(5) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
  • Schedule 32 Shimshal Trust: inserted (with effect on 1 April 2020), on , by section 139(1) (and see section 139(2) for application) of the Taxation (Annual Rates for 2020–21, Feasibility Expenditure, and Remedial Matters) Act 2021 (2021 No 8).
  • Schedule 32 Siphala Foundation: inserted (with effect on 1 April 2016 and applying for the 2016–17 and later income years), on , by section 297(4) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
  • Schedule 32 Sir Ray Avery Foundation: inserted (with effect on 28 May 2018), on , by section 189(1)(a) of the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 (2020 No 5).
  • Schedule 32 Solomon Island Medical Mission Charitable Trust: inserted (with effect on 1 April 2022), on , by section 119(1) of the Taxation (Annual Rates for 2022–23, Platform Economy, and Remedial Matters) Act 2023 (2023 No 5).
  • Schedule 32 Solomon Outreach Society: inserted (with effect on 1 April 2016 and applying for the 2016–17 and later income years), on , by section 297(4) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
  • Schedule 32 So They Can: inserted (with effect on 1 April 2015 and applying for the 2015–16 and later income years), on , by section 240(5) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
  • Schedule 32 SpinningTop Trust: inserted (with effect on 28 March 2011), on , by section 240(4) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
  • Schedule 32 St Columban’s Mission Society Trust Board: inserted (with effect on 1 April 2018), on , by section 291(1) (and see section 291(4) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
  • Schedule 32 Talalelei Life Futures Fund: inserted (with effect on 1 April 2021), on , by section 178(4)(j) (and see section 178(6) for application) of the Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022 (2022 No 10).
  • Schedule 32 Talkingtech Foundation Trust: repealed (with effect on 4 September 2018), on , by section 291(2) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
  • Schedule 32 Talkingtech Foundation Trust: inserted (with effect on 1 April 2018), on , by section 291(1) (and see section 291(4) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
  • Schedule 32 Te Tuao Tawahi: Volunteer Service Abroad Incorporated: inserted, on , by section 139(1)(a) of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).
  • Schedule 32 Tender Trust: inserted, on , by section 589(2) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
  • Schedule 32 The Band Aid Box: repealed, on , by section 178(5)(g) of the Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022 (2022 No 10).
  • Schedule 32 The Bouganville Library Trust: repealed, on , by section 124(4)(f) of the Taxation (Annual Rates for 2023–24, Multinational Tax, and Remedial Matters) Act 2024 (2024 No 11).
  • Schedule 32 The Branch Foundation: inserted, on , by section 139(1)(c) of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).
  • Schedule 32 The Cambodia Charitable Trust: inserted, on (applying for the 2012–13 and later tax years), by section 138(1)(f) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
  • Schedule 32 The Destitute Children’s Home, Pokhara, Charitable Trust: repealed (with effect on 1 April 2013), on , by section 297(2)(a) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
  • Schedule 32 The Hunger Project New Zealand: inserted, (with effect on 1 April 2013 and applying for the 2013–14 and later income years), on , by section 105(1) of the Taxation (Livestock Valuation, Assets Expenditure, and Remedial Matters) Act 2013 (2013 No 52).
  • Schedule 32 The Limapela Foundation: inserted (with effect on 1 April 2023), on , by section 124(2)(e) of the Taxation (Annual Rates for 2023–24, Multinational Tax, and Remedial Matters) Act 2024 (2024 No 11).
  • Schedule 32 The Make My Name Count NZ Charitable Trust: inserted (with effect on 1 April 2023), on , by section 124(2)(f) of the Taxation (Annual Rates for 2023–24, Multinational Tax, and Remedial Matters) Act 2024 (2024 No 11).
  • Schedule 32 The Mutima Charitable Trust: repealed, on , by section 124(4)(g) of the Taxation (Annual Rates for 2023–24, Multinational Tax, and Remedial Matters) Act 2024 (2024 No 11).
  • Schedule 32 The Palestine Children's Relief Fund Charitable Trust: inserted, on , by section 589(2) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
  • Schedule 32 The Red Cross Society Incorporated: repealed (with effect on 14 December 1993), on , by section 297(1)(b) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
  • Schedule 32 The Serious Road Trip Charitable Trust: repealed, on , by section 178(5)(h) of the Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022 (2022 No 10).
  • Schedule 32 The Sir Walter Nash Vietnam Appeal: repealed, on , by section 178(5)(i) of the Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022 (2022 No 10).
  • Schedule 32 The Unions Aotearoa International Development Trust: inserted, on (applying for the 2012–13 and later tax years), by section 138(1)(g) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
  • Schedule 32 The Volunteer Service Abroad (Incorporated): repealed, on , by section 139(1)(e) of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).
  • Schedule 32 The World Swim for Malaria Foundation (New Zealand): repealed, on (with effect on 3 July 2008), by section 256(2) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
  • Schedule 32 Tony McClean Nepal Trust: inserted, on (with effect on 1 April 2017 and applying for the 2017–18 and later income years), by section 256(1) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
  • Schedule 32 Toraja Rural Development Charitable Trust: inserted (with effect on 1 April 2016 and applying for the 2016–17 and later income years), on , by section 297(4) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
  • Schedule 32 Triyog Himalaya Trust: inserted, on , by section 589(2) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
  • Schedule 32 UNHCR (United Nations High Commissioner for Refugees): repealed, on , by section 119(5) of the Taxation (Annual Rates for 2022–23, Platform Economy, and Remedial Matters) Act 2023 (2023 No 5).
  • Schedule 32 UN Women Aotearoa New Zealand Incorporated: inserted (with effect on 4 May 2020), on , by section 178(3) of the Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022 (2022 No 10).
  • Schedule 32 UN Women National Committee Aotearoa New Zealand Incorporated: repealed (with effect on 4 May 2020), on , by section 178(3) of the Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022 (2022 No 10).
  • Schedule 32 Youth Education and Training Initiatives (YETI) Nepal Trust: inserted (with effect on 1 April 2013), on , by section 297(2)(b) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
  • Schedule 32 YWAM Ships Aotearoa Limited: inserted (with effect on 1 April 2021), on , by section 178(4)(k) (and see section 178(6) for application) of the Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022 (2022 No 10).
  • Schedule 32 Zimbabwe Rural Schools Library Trust: inserted, on (with effect on 1 April 2017 and applying for the 2017–18 and later income years), by section 256(1) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).