NZ compliance notes
This page is a practical checklist for club committees. It is not legal, accounting or tax advice. Use the official sources linked below before acting.
Structure
From 6 April 2026, incorporated societies in New Zealand operate under the Incorporated Societies Act 2022. Existing 1908 Act societies had a transition period that ended on 5 April 2026. The 2022 Act changed core requirements, including member and committee settings.
Charity
If the club is a registered charity or has a charitable trust connected to it, officers need to understand their legal duties, reporting obligations and use of funds. Keep decisions minuted and conflicts disclosed.
Raffles
DIA guidance says raffles and sweepstakes are lottery games. If total prize value is $5,000 or less and turnover is $25,000 or less, a licence is generally not required, but rules still apply. If prize value is more than $5,000, the group generally needs a licence.
Tax
IRD guidance distinguishes between taxable activity income, grants, donations and unconditional gifts/koha. Donors can claim donation tax credits only for donations to approved donee organisations, and receipts must be correct.
Privacy
Fundraising forms, sponsor lists and event registrations collect personal information. New Zealand organisations should collect only what is needed for a lawful purpose, tell people why it is collected and keep it secure.
Practical rule
For grants, sponsors, raffles, major purchases and related-party transactions, keep a clean paper trail: approval, conflict check, budget, quotes, payment proof and report-back.
Before accepting money
Official source library