News Release

Church Responds to New Zealand High Court Decision Regarding Donations to Support Missionaries

The High Court has recently decided that some members of The Church of Jesus Christ of Latter-day Saints’ offerings to the Church’s New Zealand Trust Board to support the Church’s missionary work are not charitable donations that qualify for a tax credit.

The Church’s missionary work principally involves young adult Church members, both women and men, voluntarily giving 18 -24 months of their time to serve on a full-time basis as missionaries, anywhere in the world. Missionaries, their families and other Church members voluntarily donate to the New Zealand Trust Board in support of the Church’s work.

The Church’s young missionaries focus on teaching people about God and Jesus Christ, and often need to learn a new language to do so. The service they provide helps individuals overcome addictions, improve their marriages and strengthen other family relationships.


They also give community service on a weekly basis in the neighbourhoods in which they serve, such as volunteering at thrift shops, foodbanks, hospices, homes for the elderly, hospitals and in public parks.

In times of natural disaster, Latter-day Saint missionaries are often among the first to offer on-the-ground help to those impacted. They help clean up neighbours’ homes after floods; they clear debris from yards and roads after cyclones; and they deliver food, water, shelter, medicine and other supplies to communities in need.

Their charitable service is inspired by love of God and love of God’s children.

The Church is disappointed with the High Court decision, and the New Zealand Trust Board, on behalf of itself and those Church members who make donations to support the charitable work of the Church, is appealing the decision to the Court of Appeal.

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