WHO CAN APPLY?
In order to get a grant, your organisation must be incorporated (eg under the Incorporated Societies Act or Charitable Trusts Act). It must also have Charities Commission registration or an IRD income tax exemption (eg for sports bodies as a body promoting amateur games and sports).
Since 2007 The Lion Foundation has allowed a grace period for applicants to comply with the Charities Commission / IRD income tax exemption requirement.
Please note that from April 2012 this grace period will no longer apply.
Information about how to become incorporated can be found at www.societies.govt.nz
If your organisation is “charitable” it may register with the Charities Commission (see www.charities.govt.nz ).
If your organisation is not deemed to be “charitable” but nevertheless has objectives which are beneficial to the community it may qualify for an exemption from income tax from IRD. IRD will consider your organisation for income tax exempt status if you send them the following:
- IRD number – if your organisation does not have one, you will need to apply by completing an IRD number application – non-individual (IR596)
- a copy of its rules, constitution, trust deed or other founding documents
- a copy of its Certificate of Incorporation (if applicable)
- a letter stating the type(s) of exemption being requested (eg income tax exemption as a body promoting amateur games & sports / local or regional promotion body / non-profit organisation)
- details of how it has been or will be operating
Your organisation may also be eligible if it is affiliated to a group that is legally constituted and can provide a governance letter stating:
- the group follows the constitution of the parent body
- the group provides the parent body with a copy of their annual accounts
- should the group close, the parent body will assume their assets and liabilities e.g. local branches of Special Olympics affiliating to Special Olympics NZ.
WHAT CAN YOU APPLY FOR?
Funds are available for any charitable, philanthropic or cultural purpose that benefits the local community – both large and small.
Funding is shared between the areas of community, which includes arts, culture, heritage and environment (30%), health (15%), sport (40%) and education (15%).
All grants must be used for goods and services within New Zealand to meet Inland Revenue requirements and we can generally only fund events or projects that will take place during the next six months. We cannot fund any retrospective activities or transactions already incurred e.g. deposits and purchases made prior to approval of the grant. No exceptions.
THINGS WE CAN’T FUND:
All grants must be applied to specific and future based purposes, and we generally only fund events or projects that will take place during the next six months.
Unfortunately, we can not fund any transactions or costs that are already incurred or pre-paid e.g. deposits and purchases made prior to approval of the grant. In general, applications received less than eight weeks prior to the event or activity taking place are less likely to be successful.
Certain Travel expenses
All travel is expensive and often only offers a limited benefit to the community at large. Applications for funding of travel are therefore considered very carefully in all instances.
If you are travelling overseas, only return travel from NZ to the first port of call can be funded. Generally funding of overseas travel will only be considered for a New Zealand representative group, team or individual who has been chosen in a nationwide selection process.
We can not fund departure tax, travel insurance, overseas accommodation or internal travel within an overseas country.
Please note: Travel and accommodation costs can only be approved where an official itinerary is supplied with an itemised breakdown of proposed costs.
Certain Sporting expenses
To be eligible for a grant, your club/organisation must be taking part in a ‘bona fide’ event sanctioned by a legitimate regional or national body that is organised as a controlling body of the sport. It must also have genuine standards and rules, play on a regular basis as part of a significant competition and be affiliated to a regional or national body.
We are unable to fund:
- grants for individual sports persons unless the grant is made to, and administered by an incorporated sporting body to which the individual is affiliated. If the individual is participating in an event that attracts prizes, all prizes must be forfeited to that sporting body.
- grants that further the activities of professional sports persons.
- prizes for sporting events, except trophies or modest non-cash prizes for use in genuine community sporting events.
- trade tournaments or sporting events staged primarily for publicity and /or the benefit of a select/invited industry group.
- food and alcohol.
- sporting trips for supporters and spectators.
- the provision of furniture, equipment, refurbishment or upgrade of a bar facility in clubrooms.
- dress or training uniforms, or any equipment or apparel of a personal nature.
- costs associated with staging ‘after match’ functions for sporting groups.
Please note: Travel and accommodation costs can only be approved where an official itinerary endorsed by the host body is supplied with an itemised breakdown of proposed costs.
Although we will consider vehicle leases we can not fund the purchase or subsidy of vehicles to be used for private or commercial activities, social functions or motor sport. We also do not fund fuel charges.
We are unable to fund the promotion of tourism, unless the specific place being promoted is a public amenity such as a park or a museum.
The Racing Industry
We are unable to fund:
- payments other than stake money to horse or greyhound owners or trainers.
- payments to professional jockeys.
- activities or expenses in connection with the breeding of racehorses or greyhounds.
- payment for a facility or service that would give commercial benefit to owners, trainers, jockeys, breeders or other people in the racing industry.
Grants which have already been funded by another organisation.
We can only approve a grant if the applicant has not received full funding from another source for the same purpose.
Any grant in which a venue has a vested interest.
There must be no intent by a Lion Foundation venue and the recipient of funds to enter into a verbal or written agreement where there is a clear commercial benefit to the hotel, for example, backhanders, the purchase of alcohol, patronage of the hotel etc.
No grant may be linked to, or be conditional on, any venue-related arrangement.
No procurement fee, commission and/or discount, contra arrangement or payment of any kind may be entered into with any person(s) who is an employee or member of The Lion Foundation.