Taxation of Charities and Not-For-Profit Organisations 2026

Get up to speed fast on the tax rules shaping today’s charities and not for profits with this practical, insight packed webinar. Join us to understand the latest concessions, exemptions, and GST obligations

This webinar considers the application of the tax concessions that currently apply to charities and other not-for-profit bodies, and the tax incentives available to persons who make donations to charities and other donee organisations.

Tax issues to be addressed include the application of the current income tax and FBT exemptions to charities and not-for-profit bodies, the application of the so-called mutuality principle to not-for-profit bodies, the tax treatment of reimbursement payments and honorarium payments made to volunteers, and the special GST rules that apply to not-for-profit organisations.

This webinar will also consider the tax reforms proposed for donor-controlled charities (including proposed restrictions on related party dealings, capped donation tax credits, and a minimum distribution rule), and for not-for-profit bodies (including proposed changes to the application of the mutuality rule to membership subscriptions).

LEARNING OUTCOMES

You will:

• Understand when and how the income tax exemptions (including the business income exemption) apply to registered charities.
• Learn about the income tax consequences of a charity being de-registered.
• Understand how not-for-profit organisations are taxed, including Inland Revenue’s view on the application of the so-called mutuality principle (and proposed changes to how that rule will apply to membership subscriptions).
• Learn how the FBT exemptions and special GST rules apply to charitable organisations and not-for-profit bodies.
• Know how to treat reimbursements and honorarium payments made to volunteers correctly, and proposed changes to these rules.
• Learn when donors are entitled to a tax deduction or a tax credit for donations made to charitable organisations, proposed changes to these rules (especially for donor-controlled charities), and when Inland Revenue may investigate tax credit claims.
• Keep up to date with the tax reforms proposed for donor-controlled charities and not-for-profit bodies.

SUITED TO

Accountants of all levels, in-house accountants, and lawyers who advise charities and other not-for-profit bodies.

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TOMLINSON LAW

PRESENTER

Stephen Tomlinson, Partner, Tomlinson Law

Stephen has lectured in taxation, finance and business law at the University of Canterbury and is a well-known presenter of taxation and trust law seminars and webinars.  Stephen advises accounting firms and law firms on a wide range of tax issues relating to charities and other not-for-profit organisations.  He is a member of The Law Association of New Zealand Inc trust law committee, and has assisted with the proposed tax reforms for donor-controlled charities and not-for-profit bodies.