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.
Find out more
- Registering for GST voluntarily
- Who needs to register?
- What to do after you registered for GST
- Get ready to register
Date published: 31 Mar 2009
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