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Dear Henry

 

Thank you for your request under the Official Information Act.  

 

We will respond within the 20-day statutory timeframe.  You can expect to
receive a response no later than 18/01/2024.

 

Your reference number is 24OIA1490.   

 

Kind regards  
Governance and Ministerial Services | Inland Revenue - Te Tari Taake

 

 

 

From: Henry Williams <[FOI #24948 email]>
Sent: Wednesday, November 29, 2023 10:07 PM
To: oia <[IRD request email]>
Subject: 24OIA1490 Williams Request

 

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Dear Inland Revenue Department,

 

This is a request for official information. I request:

1. The number of application for donee status received by the Department
within the last 36 months; 2. The typical (average) time taken by the
Department to assess those applications, the maximum time; and least time
taken for each of (a) those that applied; (b) those that were approved;
and (c) those that were rejected. Please also provide the number of
application still outstanding, and the average time since the application
was received.

3. All internal/staff guidance and assessment criteria - in particular,
how the Department determines what is (and is not) considered "benevolent"
- under LD 3(2)(a) of the Income Tax Act 2007 4. All internal guidance and
assessment criteria - in particular, how the Department determines what is
(and is not) considered "philanthropic" - under LD 3(2)(a) of the Income
Tax Act 2007 5. Any court or judicial (including Taxation Review
Authority) guidance on any of the matters above.

 

Yours faithfully,

 

Henry

 

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Kia ora Henry,

Thank you for your request for information under the Official Information
Act 1982 (OIA), received on 29 November 2023.

 

We would like to consult with you on items 1 and 2 of your request:

               

 1. The number of application for donee status received by the Department
within the last 36 months;
 2. The Typical (average) time taken by the Department to access those
applications, the maximum time; and the least time taken for each of

 a. Those that applied;
 b. Those that were approved; and
 c. Those that were rejected.

Please also provide the number of application still outstanding, and the
average time since the application was received.

 

The following limitations apply in respect of what can be provided to you
for these questions.

 

o Most donee organisations are registered charities, who are not
required to apply for donee status. As part of the standard charities’
registration, Inland Revenue considers the charities donee status and
either approves it or not.  
o Processing these registrations also include other tasks so the
processing time for these registrations is not only due to considering
the donee status of the request.
o For those organisations who have applied for donee status through
Inland Revenue, the applications come through as general
correspondence (email, post, online services) and are not easily
identified as donee applications. Attempting to provide this
information would require a manual review of all general
correspondence cases. This would involve a substantial amount of
effort to collate, which would place undue strain on the resources of
Inland Revenue.

What we can provide:

 

o We can provide the number of charities registrations received during
the 36 months requested and subsequently how many of these had donee
status approved.
o For the other organisations who have applied through Inland Revenue we
can provide the number of those in the 36 months who have had donee
status approved, however, due to the reasons outlined above we would
not be able provide you with how many were declined or give processing
times.   

Could you please confirm whether you are willing to reduce the scope of
this part of your request to the above information as soon as reasonably
possible for you?

 

If you are not willing to reduce the scope of your request, Inland Revenue
may have to consider refusing these parts of your request under section
18(f) of the OIA, which applies when the information requested cannot be
made available without substantial collation or research.

Once we receive the clarification, the timeframe for responding to your
request may be reset as per section 15(1AA) of the OIA.

I look forward to hearing from you.

 

Ngā mihi

 

Jamie Robinson (he/him)

Governance and Ministerial Services | Inland Revenue - Te Tari Taake

 

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Kia ora Henry Williams,

 

Please see attached Inland Revenue’s response and attachment to your
Official Information Act request received on 29 November 2023.

 

Ngâ mihi

 

Jamie Robinson (he/him)

Governance and Ministerial Services | Inland Revenue - Te Tari Taake

 

This email and any attachment may contain confidential information. If you
have received this email or any attachment in error, please delete the
email / attachment, and notify the sender. Please do not copy, disclose or
use the email, any attachment, or any information contained in them.
Consider the environment before deciding to print: avoid printing if you
can, or consider printing double-sided. Visit us online at ird.govt.nz