Tax - Donations tax credits claims 2004–2019

Inland Revenue

Notes

The upper dollar limit on how much donations tax credit could be claimed by an individual was removed in 2008/09.

Definitions

Payroll giving: a scheme which allows employees to donate money to an approved donee organisation (an organisation that has Inland Revenue-approved donee status) of their choice by having a deduction taken direct from their gross pay and receive immediate tax credits that reduce their PAYE payable. Only employers who electronically file their employer monthly schedule and deduction form can choose to offer payroll giving to their employees.

Data calculation/treatment

The donation tax credit is 33.33% of qualifying donations paid by individuals to approved charitable organisations.
A maximum qualifying donations cap of $1,890 was applied from 2003 until 2008.
The maximum allowable donation is up to the taxpayer's total taxable income for the year.

Exclusions

Donations totalling less than $5 do not qualify for a tax donations tax credit.
Information on donation tax credits contained in this dataset does not include tax credits derived from charitable giving via payroll giving which was introduced in January 2010.

Changes to data collection/processing

The upper dollar limit on how much donations tax credit could be claimed by an individual was removed in 2008/09.

Data provided by

Inland Revenue

Dataset name

Tax Statistics: Donation tax credits 2019

Webpage:

https://www.ird.govt.nz/about-us/tax-statistics/revenue-refunds/dtc

How to find the data

At URL provided, select 'Donations tax credit claimed 2004 to 2019' CSV file.

Import & extraction details

File as imported: Tax Statistics: Donation tax credits 2019

From the dataset Tax Statistics: Donation tax credits 2019, this data was extracted:

  • Rows: 4-6
  • Columns: 2-17
  • Provided: 48 data points

Dataset originally released on:

December 18, 2020