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.
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 32Active 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 32ADC 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 32Adullam 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 32Against 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 32Akha 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 32Anglican 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 32Aotearoa 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 32Astha 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 32Bangladesh 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 32Bicycles 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 32Books 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 32Bright 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 32Butterfly 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 32Byond 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 32Cambodia 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 32Channel 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 32Child 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 32Child 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 32Childfund New Zealand Limited: inserted, on , by section 559 of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Schedule 32Children 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 32Children 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 32Christian 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 32Circuit 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 32Community 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 32Cotton 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 32Cure 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 32Cyclone 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 32Cyclone 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 32Deepavali 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 32Destiny 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 32Develop 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 32Education 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 32Effective 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 32Ekal 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 32Emergency 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 32Engineers 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 32Every 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 32Face 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 32Family 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 32Firefly 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 32First 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 32Flame 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 32Flow 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 32Flying 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 32Forests 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 32Forgotten 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 32Fountain 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 32Fund 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 32GC 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 32Global 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 32Global Hope: inserted, on , by section 589(2) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Schedule 32Good 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 32Hadassah 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 32Hagar 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 32Hamlin Charitable Fistula Hospitals Trust: inserted, on , by section 559 of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Schedule 32Hands 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 32Heilala 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 32Himalayan 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 32Hope Foundation Development Trust: inserted, on , by section 559 of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Schedule 32Hope International Charitable Trust: inserted, on , by section 559 of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Schedule 32Hope 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 32Hornsby 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 32INF 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 32Ingwavuma 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 32Institute 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 32International 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 32Jasmine 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 32Joyya 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 32Kailakuri 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 32Kiwilink: 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 32Kyrgyzstan 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 32L 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 32LIFT 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 32Little 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 32Limbs 4 All Charitable Trust: inserted, on , by section 559 of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Schedule 32Marama 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 32Marama 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 32Médecins 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 32Medic 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 32Medicine 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 32Mercy 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 32Mercy 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 32Microdreams 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 32Missio 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 32Namibian 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 32Nelson 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 32New 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 32New 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 32New 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 32New 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 32NPH 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 32Nyingje 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 32NZ-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 32OneSight 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 32Operation 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 32Operation Restore Hope Charitable Trust: inserted, on , by section 559 of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Schedule 32Orphans 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 32Orphans 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 32Orphans 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 32Pacific 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 32Partners 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 32Partners 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 32Pasifika 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 32Prabh 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 32Project 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 32Queen 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 32Reemi 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 32RNZWCS 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 32Ruel 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 32Rwenzori 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 32School 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 32ShelterBox 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 32Shimshal 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 32Siphala 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 32Sir 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 32Solomon 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 32Solomon 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 32So 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 32SpinningTop 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 32St 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 32Talalelei 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 32Talkingtech 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 32Talkingtech 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 32Te 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 32Tender Trust: inserted, on , by section 589(2) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Schedule 32The 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 32The 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 32The Branch Foundation: inserted, on , by section 139(1)(c) of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).
Schedule 32The 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 32The 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 32The 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 32The 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 32The 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 32The 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 32The 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 32The 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 32The 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 32The 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 32The 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 32The Volunteer Service Abroad (Incorporated): repealed, on , by section 139(1)(e) of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).
Schedule 32The 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 32Tony 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 32Toraja 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 32Triyog Himalaya Trust: inserted, on , by section 589(2) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Schedule 32UNHCR (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 32UN 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 32UN 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 32Youth 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 32YWAM 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 32Zimbabwe 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).
