Tax Facts

Donations

Individuals
Individuals can make a claim for rebates on an IR526 form for:

• Donations of $5 or more to an approved charity; or 
• Payment of school fees; or 
• Payment for childcare or a housekeeper (under certain conditions).

For the year ended 31 March 2008 the maximum amount you can claim is:

• For donations of $1,890 or more your rebate will be $630; or 
• If you've paid $940 or more for childcare or a housekeeper, your rebate will be $310.

However for the year 1st April 2008 to 31 March 2009 and future years the $1,890 rebate threshold on donations is removed and individuals will be able to claim a 33 1/3 % rebate for donations, up to a maximum equal to their annual taxable income.

Rebates can be claimed by individuals (not companies, trusts or partnerships) who:

• Earned taxable income during the period being claimed for; and
• Were in New Zealand at any time during the tax year (including non-residents).

If you claimed a rebate last year, the IRD will automatically send you a rebate claim form in April. Otherwise, you can complete the IR526 form available on the IRD website print and sign it, attach your receipts and post it to the IRD.