You must be a donee organisation before anyone can claim a tax credit from giving you a donation.
The IRD can approve you as a donee organisation. Any organisation can be considered as long as what you earn is mostly used for charity, or a cultural purpose (like drama, theatre, opera, ballet, choir, music, or artwork).
To find out more about making an application, visit the IRD website. This page lists all of the donee organisations and tells you how you can apply.
Your organisation needs to be a donee organisation to be eligible for payroll giving.
Being a registered charitable entity is helpful in becoming an IRD-approved donee organisation.