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What To Send
This must include the
following
- Your
Organisation's IRD No.
- Copy of the Rules
or Constitution or Trust Deed
- Copy of the
Certificate of Incorporation if you are incorporated
- Structure of your
club- e.g. committee members
- Request for a
letter and details on the Type of Exemption. I.e. ask for a
letter of exemption for paying income tax (if you want to get
technical can say section CW39 of the Income Tax Act 2004) for a
sporting body and include your mailing address.
- Your Purpose and
Mode of Operation - i.e. "a sporting club that provides
recreation and entertainment to the general public" and what
activities you do - e.g. club open 2 days per week etc.
Send this to the IRD
Northern Processing Centre, PO BOX 761, Waikato Mail Centre,
Hamilton 3240.
Get in Early
Please get in early
there should be no problems getting the exemption letter (about 3
weeks) but recommend getting in early as there is likely to be a
rush near July that could cause delays.
Charitable Trusts and
1st July Changes
Also please note that
according the IRD helpline the changes to the Charities Act on 1st
July 2008 - where charitable trusts must be registered with the
charities commission to be exempt from tax does not apply to
sporting bodies i.e. sporting bodies are still tax exempt.
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