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Use this process if you're a club, society, trust or association set up to promote an amateur game or sport.

Gather your information

You’ll need to provide:

  • your IRD number
  • a copy of the club’s rules, constitution, trust deed or other founding documents
  • a copy of the club’s certificate of incorporation, if applicable.

Write us a letter

You'll need to write a letter stating the type(s) of exemption you're requesting. You'll need to include details of:

  • why and how the club is set up to promote an amateur game or sport
  • the activities that determine the amateur status of the club
  • how the game or sport is enjoyed by members of the public without significant barriers to participation or watching
  • how the funding is prioritised in the club.

Send these to us

Inland Revenue
PO Box 39010
Wellington Mail Centre
Lower Hutt 5045