IR9 Question 14 Donations

The following societies can claim a deduction for donations made to organisations with “donee organisation” status:

• friendly societies

• building societies

• societies that have been registered under the Incorporated Societies Act 1908, or the Industrial and Provident Societies Act 1908.

You can view the list of donee organisations at www.ird.govt.nz

State-funded tertiary education institutions, state schools and state-integrated schools don’t have to be approved to have donee organisation status.

The deduction for donations can’t be more than the society’s income after expenses (before the donation deduction is taken into account).

Calculate the society’s donation deduction.

• If the amount in Box 13 is a loss, print nil in Box 14.

• If the donations made by the society exceed the amount in Box 13, copy the amount in Box 13 to Box 14.

• If the donations made by the society do not exceed the amount in Box 13, print the donations in Box 14.