Tax - Donations tax credits claims by taxable income band and type of donation 2012–2018

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.

Data provided by

Inland Revenue

Dataset name

Tax Statistics: Donation tax credits - average donations 2018

Webpage:

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

How to find the data

At URL provided, select 'Average donations tax credit claimed per claimant 2004 to 2018' CSV file.

Import & extraction details

File as imported: Tax Statistics: Donation tax credits - average donations 2018

From the dataset Tax Statistics: Donation tax credits - average donations 2018, this data was extracted:

  • Rows: 31-95
  • Columns: 2-5
  • Provided: 140 data points

Dataset originally released on:

July 15, 2019