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GST (Goods and services tax) Te tāke hokohoko

Registering non-profit bodies for GST

What is a non-profit body?

A non-profit body is any society, association or organisation:

  • that is not operated for the profit or gain of any member, and
  • whose rules prevent the distribution of money or property to any of its members, proprietors or shareholders.
Example

charitable organisations, sports clubs, service organisations, churches, marae, social clubs, school committees, parent teacher associations (PTAs)

GST registration options

A non-profit body may apply in writing to us to treat each branch and division separately. However, each branch or division must maintain its own accounting system and:

  • be in a separate location, or
  • carry out different activities.

Branches and divisions with a turnover of:

  • more than $60,000 for any 12 month period must register.
  • less than $60,000 for any 12 month period may register voluntarily (if there is a taxable activity).

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