Donation Tax Rebates

Your donation helps Shine make homes violence free, and you get something back from what you give.

Individual donors

Individual donors can claim a 33.33% tax rebate for donations, up to a maximum claim equal to 33.33% of their annual taxable income. To claim your rebate, you need to complete the IR526 and send to the IRD with all donation receipts. 

Shine will provide all donors with a summary tax receipt at the end of each tax year (that includes all donations you’ve made to Shine during the previous tax year), so you can claim your rebate as soon as you get your receipt.

Business donors

Business donors are entitled to a deduction for charitable donations, limited only by the amount of the company's net income. The donation deduction has also been extended to unlisted closed companies (companies with five or fewer shareholders). 

EXAMPLE: Good Company Ltd is a publicly-listed company. Last year, Good Company supported Shine with a $20,000 donation. Good Company’s net income before taking into account its donations was $200,000. Good Company can deduct the full $20,000 in the company's income tax return (IR4). Company deductions for donations also include unlisted companies with five or fewer shareholders and for Maori Authorities (on the IR8 income tax return). 

Shine's charity registration

Charitable organisations must be registered in order for donors to qualify for these tax benefits.  The Shine Foundation’s registered charity number is CC53385. One hundred percent of funds donated to the Shine Foundation are used to support Shine services.  (Please note that Shine is a service division of Presbyterian Support Northern, also a registered charity.)

Fundraised donations

Please note that the IRD does not permit donation receipts to be issued for fundraised donations. For example, if Mary Smith collects cash donations from a number of people, we cannot provide a tax receipt for the lump sum donation from Mary.  If she provides details of individual donations and donors, we would be able to provide a tax receipt to each of the individual donors. We can provide Mary with a written confirmation of receipt of the lump sum fundraised donation, but she may not claim a tax rebate on those donated funds. 

More information can be found at www.ird.govt.nz about donations and the tax benefits available to donors.