Eligibility Criteria

All decisions to allocate and distribute TLF Net Proceeds are at the sole discretion of the TLF Net Proceeds Committee (NPC).

The Gambling Act 2003 requires TLF to annually review the criteria, methods, systems, and policies used for distributing our net proceeds. In October 2025, TLF Trustees reviewed the grants criteria. The review did not result in any material changes to the criteria, methods, systems, and policies.

Is Your Organisation Incorporated?

In order to be eligible for a grant your organisation must be incorporated (e.g. under the Incorporated Societies Act, Charitable Trusts Act or Act of Parliament).  Only not-for-profit organisations may apply, e.g. any society, association or organisation that is incorporated and legally constituted, whose rules do not allow money, property or any other benefits to be distributed to any of its members. For more information, please visit www.societies.govt.nz.

Some organisations are incorporated through Acts of Parliament, e.g. Fire Service, Anglican Church, MOTAT.  Applicants are to provide details of enabling legislation (e.g.  Anglican Church Trust Act 1981).

If your organisation is a Marae, please provide the Gazette Notice or Vesting Order.  This will cover incorporation. The Marae will also need to have Charities Services registration.

Organisations that wish to apply for funding should have been incorporated for at least one complete financial year.

To check if your organisation’s Incorporated Society status, please visit the Incorporated Socieities register here.

For more information, please visit www.societies.govt.nz.

Is Your Organisation Income Tax Exempt?

When considering the eligibility for a grant, TLF will need to see proof that the applicant is a charity or other not-for-profit entity. Charities automatically have an income tax exemption if they are registered under the Charities Act, but for other not-for-profit entities TLF will need to see proof that they have an IRD Income Tax Exemption. TLF will only fund organisations that are wholly income tax exempt.  Applicants must therefore provide a:

  • Charities Service Registration number; or
  • Suitable proof of IRD Income Exemption

Schools and local authorities/local councils are not required to provide these documents.

Options for proof of the current IRD Income Tax Exemptions could be:

  • IRD Income Tax Exemption letter; or
  • Screenshot of the IRD MyIR page(s) of the club where the exemption is listed; or
  • An organisation’s audited financials notes may also clarify the organisations Income Tax status; or
  • A letter from your Chartered Accountant (on letterhead and no older than 60 days) confirming the Income Tax status

We no longer accept the following as proof of an IRD Income Tax Exemption:

  • An IRD certificate of exemption for any tax type (including interest, dividends and PAYE).
  • A DV8 certificate (permitted deductions).
  • Tax Deduction Certificate (‘ you are allowed a deduction for either $1000 or your net income after expenses whichever is the lesser amount’)
  • A resident withholding tax certificate.

To understand a little more about IRD Income Tax Exemptions including what is not acceptable  Click here.

For more information, please visit either www.ird.govt.nz or www.charities.govt.nz.

Applying Under an Umbrella/Parent/Governance Organisation?

An Umbrella/Parent/Governance organisation is an organisation that supports one of its Branches to apply for funding. The Branch would otherwise not meet the criteria for funding by TLF.  Funding in these circumstances, will be at the sole discretion of TLF, after a due and proper enquiry.

The Umbrella/Parent/Governance organisation must provide a governance letter stating:

  • the Branch follows the constitution of the Umbrella/Governance organisation; and
  • the Branch provides the Umbrella/Governance organisation with a copy of their annual accounts; and
  • should the Branch cease to operate, the Umbrella/Governance organisation will assume their assets and liabilities e.g. local branches of Special Olympics affiliating to Special Olympics NZ, local Branches of Plunket.

A Branch that applies under these circumstances must still have a charitable purpose, and funding must be for an Authorised Purpose in terms of the Gambling Act, 2003.

Click here to view a sample Governance letter.

Click here to obtain instructions on how to apply online when requiring the support of an Umbrella/Governance organisation.