Section Sch32 — Income Tax Act 2007: Recipients of charitable or other public benefit gifts

Schedule 32 Recipients of charitable or other public benefit gifts ss DB 41 , DV 12 , LD 3 , YA 1 Adventist Development and Relief Agency African Enterprise (New Zealand) Aid and Development Fund Akha Rescue Ministry Charitable Trust Alhay Buhay Foundation Trust Amnesty International Bangladesh Flood Appeal Trust Books for Africa Caritas Aotearoa-New Zealand Channel 2 Cyclone Aid for Samoa Cheboche Area Trust Incorporated Childfund New Zealand Limited Children on the Edge (NZ) Trust Christian Blind Mission International (New Zealand) Christian World Service Community Action Overseas (Oxfam NZ) CORSO (Incorporated) Cry for the World Foundation New Zealand Humanitarian Aid Fund Cure Kids Cyclone Ofa Relief Fund Cyclone Val Relief Fund DIPS’N Charitable Trust (International) Educational Aid for International Development Trust Board Four Sherpa Trust Global Hope Greater Mekong Subregion Tertiary Education Consortium Trust Habitat for Humanity New Zealand Limited Hamlin Charitable Fistula Hospitals Trust Help a Child Foundation New Zealand Hope Foundation Development Trust Hope International Charitable Trust Ingwavuma Orphan Trust Fund of New Zealand International Christian Aid (ICA) Jasmine Charitable Trust No 2 Karunai Illam Trust Kyrgyzstan New Zealand Rural Trust L Women of Africa Fund Limbs 4 All Charitable Trust Medicine Mondiale Mission Without Borders (NZ), Humanitarian Aid Account Mobility Equipment for the Needs of Disabled Trust Nelson Mandela Trust (New Zealand) New Zealand Disaster Assistance Response Team Trust New Zealand Good Samaritan Heart Mission to Samoa Trust New Zealand Jesuits in India Trust New Zealand Sports Foundation (Incorporated) NZ-Iraqi Relief Charitable Trust New Zealand Viet Nam Health Trust Open Home Foundation International Trust Operation Hope (Aid Ship to Africa) Operation Restore Hope Charitable Trust Operation Vanuatu Charitable Trust Partners Relief and Development NZ Plan New Zealand Queen Elizabeth II Diamond Jubilee Trust “ Raphael ” (The Ryder-Cheshire Foundations of New Zealand) Register of Engineers for Disaster Relief New Zealand RNZWCS Limited Ruel Foundation Sampoerna Foundation Limited Save the Children New Zealand (and its branches) Sport and Recreation New Zealand St Stanislas Charitable Trust of New Zealand Surf Aid International Incorporated Te Tuao Tawahi: Volunteer Service Abroad Incorporated Tender Trust The Band Aid Box The Cambodia Charitable Trust The Bouganville Library Trust The Branch Foundation The Commonwealth Foundation The Destitute Children's Home, Pokhara, Charitable Trust The Evangelical Alliance Relief Fund (TEAR Fund) The Fred Hollows Foundation (NZ) The Food Bank of New Zealand The Hillary Himalayan Foundation The Leprosy Mission New Zealand Incorporated The Mutima Charitable Trust The New Zealand Council of the Ramabai Mukti Mission Trust Board The New Zealand Rotary Clubs Charitable Trust The New Zealand Society for the Intellectually Handicapped (Incorporated) The Norman Kirk Memorial Trust Fund The Pacific Leprosy Foundation The Palestine Children's Relief Fund Charitable Trust The Red Cross Society Incorporated The Serious Road Trip Charitable Trust The Sir Edmund Hillary Trust The Sir Walter Nash Vietnam Appeal The Unions Aotearoa International Development Trust The United Nations International Children’s Emergency Fund (UNICEF) The Winston Churchill Memorial Trust The World Swim for Malaria Foundation (New Zealand) Together for Uganda Triyog Himalaya Trust UNHCR (United Nations High Commissioner for Refugees) Valehead Community Health Centre Trust Water for Survival Waterharvest Trust World Vision of New Zealand (Incorporated) Zonta International District 16 (New Zealand) Charitable Trust Schedule 32 Bright Hope International Trust : repealed, on 6 October 2009, by section 589(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34). Schedule 32 Childfund New Zealand Limited : inserted, on 1 April 2008, by section 559 of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109). Schedule 32 Christian Children's Fund of New Zealand Limited (CCFNZ) : repealed, on 1 April 2008, by section 559 of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109). Schedule 32 Cure Kids : inserted (with effect on 1 April 2010), on 7 September 2010 (applying for the 2010–11 and later income years), by section 124(1) of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109). Schedule 32 Education Aid for International Development Trust Board : inserted, on 6 October 2009, by section 589(2) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34). Schedule 32 Global Hope : inserted, on 6 October 2009, by section 589(2) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34). Schedule 32 Hamlin Charitable Fistula Hospitals Trust : inserted, on 1 April 2008, by section 559 of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109). Schedule 32 Hope Foundation Development Trust : inserted, on 1 April 2008, by section 559 of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109). Schedule 32 Hope International Charitable Trust : inserted, on 1 April 2008, by section 559 of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109). Schedule 32 Ingwavuma Orphan Trust Fund of New Zealand : inserted, on 6 October 2009, by section 589(2) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34). Schedule 32 Jasmine Charitable Trust No 2 : inserted, on 1 April 2012 (applying for the 2012–13 and later tax years), by section 138(1)(a) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63). Schedule 32 Kyrgyzstan New Zealand Rural Trust : inserted, on 6 October 2009, by section 589(2) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34). Schedule 32 L Women of Africa Fund : inserted, on 6 October 2009, by section 589(2) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34). Schedule 32 Limbs 4 All Charitable Trust : inserted, on 1 April 2008, by section 559 of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109). Schedule 32 New Zealand Disaster Assistance Response Team Trust : inserted, on 1 April 2008, by section 559 of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109). Schedule 32 New Zealand Good Samaritan Heart Mission to Samoa Trust : inserted, on 1 April 2012 (applying for the 2012–13 and later tax years), by section 138(1)(b) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63). Schedule 32 NZ-Iraqi Relief Charitable Trust : inserted, on 1 April 2012 (applying for the 2012–13 and later tax years), by section 138(1)(c) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63). Schedule 32 Operation Restore Hope Charitable Trust : inserted, on 1 April 2008, by section 559 of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109). Schedule 32 Partners Relief and Development NZ : inserted, on 6 October 2009, by section 589(2) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34). Schedule 32 Queen Elizabeth II Diamond Jubilee Trust : inserted (with effect on 31 May 2012), on 2 November 2012, by section 168(1)(d) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88). Schedule 32 RNZWCS Limited : inserted, on 1 April 2012 (applying for the 2012–13 and later tax years), by section 138(1)(d) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63). Schedule 32 Ruel Foundation : inserted, on 1 April 2012 (applying for the 2012–13 and later tax years), by section 138(1)(e) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63). Schedule 32 Te Tuao Tawahi: Volunteer Service Abroad Incorporated : inserted, on 21 December 2010, by section 139(1)(a) of the Taxation (GST and Remedial Matters) Act 2010 (2010, No 130). Schedule 32 Tender Trust : inserted, on 6 October 2009, by section 589(2) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34). Schedule 32 The Band Aid Box : inserted, on 6 October 2009, by section 589(2) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34). Schedule 32 The Bouganville Library Trust : inserted, on 1 April 2011 (applying for the 2011–12 to 2016–17 tax years), by section 139(1)(b) of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130). Schedule 32 The Branch Foundation : inserted, on 1 April 2011 (applying for the 2011–12 to 2016–17 tax years), by section 139(1)(c) of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130). Schedule 32 The Cambodia Charitable Trust : inserted, on 1 April 2012 (applying for the 2012–13 and later tax years), by section 138(1)(f) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63). Schedule 32 The Destitute Children's Home, Pokhara, Charitable Trust : inserted, on 6 October 2009, by section 589(2) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34). Schedule 32 The Mutima Charitable Trust : inserted, on 1 April 2011 (applying for the 2011–12 to 2016–17 tax years), by section 139(1)(d) of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130). Schedule 32 The Palestine Children's Relief Fund Charitable Trust : inserted, on 6 October 2009, by section 589(2) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34). Schedule 32 The Unions Aotearoa International Development Trust : inserted, on 1 April 2012 (applying for the 2012–13 and later tax years), by section 138(1)(g) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63). Schedule 32 The Volunteer Service Abroad (Incorporated) : repealed, on 21 December 2010, by section 139(1)(e) of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130). Schedule 32 The World Swim for Malaria Foundation (New Zealand) : inserted, on 1 April 2008, by section 559 of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109). Schedule 32 Triyog Himalaya Trust : inserted, on 6 October 2009, by section 589(2) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34). Schedule 32 UNHCR (United Nations High Commissioner for Refugees) : inserted, on 6 October 2009, by section 589(2) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).