inland revenue--donation tax credit捐款退税

xuvera

昨天我们请税务局来做讲座－－我每年都能学到新知识哈－－
现在的政策是你每年捐款的1/3都能退税，只要捐款不超过自己的收入就成－－－我原来以为的最高只能退630已经是老黄历啦－－


http://www.ird.govt.nz/aboutir/newsletters/community-wise/2009/comm-wise-issue-04-09.html

Donation tax credit thresholds have increased
The threshold for donation tax credits (formerly donation rebate) increased on 1 April 2008.
Individuals
An individual can now claim one third of all qualifying donations up to their taxable income for the year ending 31 March 2009. Previously an individual could claim back one third of all qualifying donations up to a maximum of $630.
Example
Kath donates $10,000 to donee organisations during the year ended 31 March 2009. Her taxable income for that year is $40,000. Previously, Kath would have only been entitled to claim $630. With the increase in the threshold, Kath will be able to claim $3,333 (one third of $10,000).
What is a donation?
A donation is an unconditional gift of money made voluntarily to a "donee organisation", where there is no identifiable direct benefit to the donor, or the donor's family.
What is a donee organisation?
A donee organisation is an entity or trust whose activities aren't carried out for the profit of any individual and whose funds are used mainly for charitable, benevolent, philanthropic or cultural purposes. Check the list of approved donee organisations.
Who can make a claim?
Individuals who have made a qualifying donation and have a valid receipt can claim a tax credit if they:
earned taxable income for the relevant year and
were in New Zealand at any time during that tax year (includes non residents).
Donations to schools
Parents and caregivers may be able to claim back part of their donations paid to schools or parent teacher associations as a donation tax credit. Donations to state and state-integrated schools, and schools approved as donee organisations, can be claimed.
Payments for school camps, exams and extracurricular activities or those with a take-out/home component (such as woodwork) are not included.
Payments for tuition and exams or tertiary education institution (eg university, polytechnic) fees, can't be claimed.
How to make a donation tax credit claim
Fill out a tax credit claim form (IR526), attach the donation receipt/s and send it to us.
How to make a claim
We will send a form in April to people who made a claim last year. Get an online form (search with the keyword IR526) or call INFOexpress on 0800 257 777 - you'll need your IRD number when you call.
The person who makes a claim will receive a notice outlining the amount of their donation tax credit within six weeks.
Find out more information on making these claims.
Companies and Māori authorities - claiming deductions for donations
The 5% limit on deductions that companies and Māori authorities can claim for cash donations was removed for the 2008-09 income year. If a company or Māori authority makes a donation to a donee organisation it can claim a deduction. The maximum amount it can claim is limited to its net income, calculated before the donation deduction is taken into account. The ability to claim donation deductions has been extended to close companies (companies with five or fewer shareholders), who are not listed on any recognised stock exchange.
Note
Companies need to show the donations amount in their IR4. Find out more information about companies claiming donations .