Tax - Donations tax credits claims 2004–2018

Inland Revenue

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: Number of donation tax credits claimed 2018

Webpage:

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

How to find the data

At URL provided, select 'Number of donations tax credit claimed 2004 to 2018' CSV file.

Import & extraction details

File as imported: Tax Statistics: Number of donation tax credits claimed 2018

From the dataset Tax Statistics: Number of donation tax credits claimed 2018, this data was extracted:

  • Rows: 4-6
  • Columns: 2-16
  • Provided: 45 data points

Dataset originally released on:

March 31, 2019