Understanding the proposed Not-for-Profit taxation changes

Overview

The Inland Revenue Department (IRD) has proposed significant changes to the taxation of not-for-profit (NFP) organisations, with the potential to reshape governance, compliance, and operational structures. These reforms focus on narrowing tax exemptions for charities engaged in business activities, revising the treatment of donor-controlled charities, and clarifying other rules. With concerns over tax avoidance, compliance costs, and the redefinition of "unrelated" business income, these proposals could have far-reaching implications across the sector.  This webinar will help directors, trustees, and governance professionals navigate these changes.

Join industry experts as they unpack the IRD’s consultation document, address key governance considerations, and discuss how organisations can prepare for the evolving regulatory landscape. This session is particularly valuable for those intending to make a submission before the consultation closes on 31 March 2025.

Darshana Elwela 

Principal, Tax, KPMG
Darshana leads KPMG New Zealand’s Tax Governance practice and has over 20 years of experience as a tax advisor and senior tax official with Inland Revenue. Darshana works closely with clients to help them comply with their New Zealand tax obligations and develop fit-for-purpose tax governance documentation.

Darshana also leads KPMG’s Tax Policy Team, where he regularly interacts with senior NZ Inland Revenue and NZ Treasury officials, and Government, to resolve tax policy and tax technical issues.

Robert Grignon

Director, Tax, KPMG
Robert is a Tax Director and is KPMG's tax learning and development lead. He has over 11 years of experience advising clients on a wide range of New Zealand tax matters, including mergers and acquisitions, cross-border investments, property taxation, employee share schemes, tax disputes, post-settlement iwi corporate structuring and charities.

Robert has worked at two "Big 4" accounting firms and a leading national law firm. Prior to moving to New Zealand he trained as a lawyer in the US and spent a number of years advising SME businesses and their owners on US taxation and estate planning affairs.

Guy Beatson

CMInstD

General Manager, Governance Leadership Centre, Institute of Directors
Guy is an experienced senior leader who has worked with public, private and not-for-profit entities in New Zealand, Fiji, Mongolia, Australia and the United States.

His previous senior roles include Deputy Chief Executive, Strategy and Organisation Performance at Te Puni Kōkiri; Deputy Secretary Natural Resources Policy at Ministry for the Environment. Most recently, he ran his own freelance consultancy practice supporting public sector senior executives and their teams to deliver high quality decision-making, advice and policy implementation. In each of these roles, he engaged on a range of natural resource, environmental and other issues with iwi/hapū and other Māori interests. 

Additional information

Contact

Kristyn Chandler-Yates
National Sponsorship and Events Manager
+64 27 207 2592
Kristyn.Chandler-Yates@iod.org.nz