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Student Loan Scheme Act 2011

Preliminary matters, loan advances, and New Zealand-based and overseas-based borrowers - Determining whether borrowers are New Zealand-based or overseas-based - Certain borrowers may be treated as being physically in New Zealand

27B: When entity qualifies to be listed as charity

You could also call this:

“Rules for when an organisation can be called a charity”

You can qualify to be listed as a charity if the Commissioner agrees that you are either:

  1. A tax charity under the Income Tax Act 2007, or
  2. You meet certain requirements of the Charities Act 2005 and the Commissioner thinks it’s appropriate to list you as a charity.

When deciding if it’s appropriate to list you as a charity, the Commissioner can look at:

  1. How well-respected you are as a charitable organisation
  2. How you keep track of and evaluate your charitable work
  3. Any other things the Commissioner thinks are important

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM6846873.

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"The government keeps a list of charities that affects student loans"

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27C: Application by entity to be listed as charity, or

"How to ask to be put on the charity list"

Part 1 Preliminary matters, loan advances, and New Zealand-based and overseas-based borrowers
Determining whether borrowers are New Zealand-based or overseas-based: Certain borrowers may be treated as being physically in New Zealand

27BWhen entity qualifies to be listed as charity

  1. An entity qualifies to be listed as a charity under section 27A if the Commissioner is satisfied that—

  2. the entity is a tax charity under section CW 41(5) of the Income Tax Act 2007; or
    1. the entity meets the requirements of section 13(1)(a) or (b) of the Charities Act 2005 and it is otherwise appropriate for the entity to be listed as a charity for the purposes of section 25(1)(b).

      1. In determining whether it is appropriate for the entity to be listed as a charity under subsection (1)(b), the Commissioner may have regard to—

      2. the standing of the entity as a charitable organisation; and
        1. the entity’s systems and processes in monitoring and evaluating its charitable work; and
          1. any other matters the Commissioner considers relevant.

            Notes
            • Section 27B: inserted, on , by section 7 of the Taxation (Residential Land Withholding Tax, GST on Online Services, and Student Loans) Act 2016 (2016 No 21).