An eligible donor (being an individual who is a NZ tax resident during the tax year) may claim up to 33.33 cents for every dollar that they have donated to charities, schools or other approved “donor organisations”. Donations must not be linked to any benefit to the donor or his/her family, and must not be made as part of a bequest or debt forgiveness. A donor can only claim the extent that taxable income is more than the donation amount and the donation must be more than $5.