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 objects 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 doesn't have one, you'll 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:

1. the group follows the constitution of the parent body
2. the group provides the parent body with a copy of their annual accounts
3. 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.