Active Investor Plus: philanthropy now an eligible investment under the Growth category

From 1 June 2026, applicants under the Active Investor Plus (AIP) Growth category can direct up to 20 percent ($1 million maximum) of their total investment into philanthropy. New requirements for acceptable philanthropic investments also apply to both the Growth and Balanced categories.

Which charities qualify

Philanthropic investments under the AIP programme must be made to New Zealand charities that meet all of the following:

• Registered charities with at least five years of compliant annual financial returns
• Current Inland Revenue donee status
• Tier 1 to 3 reporting charities
• Will use the funds within New Zealand

Donations can also be made to approved Department of Conservation projects listed on the DOC website. The AIP team at New Zealand Immigration Partners can introduce you to qualified charities that meet your areas of interest.

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Applicants must declare any existing links to nominated charities. Applications where a conflict of interest exists are likely to be declined. This applies to both the Growth and Balanced categories.

Growth versus Balanced category

Under the Growth category, applicants can invest up to 20 percent of their NZ$5 million minimum investment in philanthropy, with the remaining 80 percent invested in eligible Growth category investments such as approved managed funds or direct investments in New Zealand companies.

Under the Balanced category, applicants have always been able to direct any portion of their NZ$10 million minimum investment to philanthropy, provided the investments meet the requirements. The new requirements for acceptable philanthropic investments now apply here as well.

Key practical points

• Philanthropic donations do not generate a financial return and are not recoverable. Investors should factor this into their overall investment planning.
• The AIP programme requires a minimum physical presence in New Zealand during the investment period. For Growth category applicants, this is 21 days over three years.
• Applications lodged under the current settings are protected from any future policy changes if thye should occur.
• Residence is granted when the full investment is made. Permanent residence is granted at the end of the investment period once all requirements have been met.

If you would like to understand how the philanthropy option applies to your clients or how the AIP programme works more broadly, our team can assist.