School fundraising rules in NZ — what schools, PTAs and parents must know
Practical summary of rules and good practice for school fundraisers in New Zealand: board approvals, gambling and raffle rules, food and health & safety, GST and donations, financial controls, and safe payment options.
Quick takeaway
Before you run a school fundraiser in New Zealand get approval from the school Board (or the PTA’s governing body), check rules on raffles/gambling with the Department of Internal Affairs, follow food safety and health & safety requirements, and use simple financial controls (two-person cash counts, prompt banking, transparent records). If you accept card or online payments, use a trusted provider and record transactions for audit and GST purposes.
Get written approval from the Board of Trustees or the authorised school contact before advertising or running a fundraiser
Check raffle/lottery rules with the Department of Internal Affairs and follow local council food-safety and health & safety rules
Use clear financial controls (two-person counting, bank promptly, clear records) and choose safe cashless payment options if needed
Quick overview — who approves a school fundraiser?
Any fundraising that uses the school name, school property, or is organised through the school should be approved by the school’s Board of Trustees (BoT) or by the principal if the BoT has delegated authority. PTAs (or Friends of the School groups) that operate separately should follow their own rules and the school’s expectations.
Approval means agreement on the activity, who runs it, how money is held and spent, and how the school name and logo are used. Don’t assume verbal permission is enough — get it in writing.
- Board of Trustees must be informed and typically sign off on school-based fundraisers
- PTAs should have documented delegation from the school if using school property or channels
- Record the purpose of funds, expected amounts, and how funds will be spent
Raffles, lotteries and gambling: what to check
Raffles, bingo and other games of chance are regulated. The Department of Internal Affairs (DIA) sets rules about who can run what, what permits or class licences are needed, and where proceeds can go. Before planning any raffle or lottery, check the DIA guidance.
Different rules can apply depending on prize value, who is running it (school, PTA, charitable trust) and whether the activity looks like commercial gambling. If in doubt, contact the DIA for clarity.
- Check Department of Internal Affairs rules before running raffles, sweepstakes or gambling-style activities
- Some community/charity fundraising is allowed with limited raffle types, but higher-value or frequent gambling events may need a licence
- Keep transparent records of ticket sales, ticket numbers, and prize awards
Food, alcohol and safety rules
If you sell food at a school event, local council food-safety rules and the Food Act 2014 apply. High-risk foods may require a Food Control Plan or registration. Homemade food policies vary — check the school and the local council.
Alcohol is generally not appropriate on school grounds or at events involving students. Schools will have policies prohibiting alcohol, and some councils or contracts with venues prohibit it. Health & Safety at Work Act 2015 requires you to manage hazards and supervise students and volunteers.
- Check local council requirements for selling food and whether you need a Food Control Plan or registration
- Do not serve alcohol at events where students are present unless the school has a clear policy and separate arrangements
- Follow the Health & Safety at Work Act: assess risks, brief volunteers, ensure adequate supervision and first aid
Privacy, child protection and use of school branding
If you collect personal information (payments, contacts, photos) handle it according to privacy obligations — only collect what you need and store data securely. The school will have policies about publishing student images and contact details.
Using the school name, logo or social media channels usually requires explicit permission. Follow school guidance to avoid reputational or legal issues.
- Get written permission to use school name, logo and official channels
- Avoid publishing student photos without signed parental permission
- Keep donor and payment data secure and only collect necessary information
GST, donations and tax considerations
Whether GST applies depends on the entity running the fundraiser and the turnover rules. In New Zealand, businesses generally must register for GST if taxable supplies exceed the threshold (current threshold is $60,000 turnover in 12 months). A PTA or school-operated shop may have to account for GST if it’s making taxable supplies and meets the threshold.
Donations are not automatically tax-deductible for donors unless they go to a registered charity with donee status. Check with the school or the organisation that will hold the funds.
- Check the IRD/Government guidance on GST registration for your PTA or fundraising entity
- Donations may not be tax-deductible unless the recipient is a registered donee organisation
- Keep clear records of income for GST and financial reporting
Money handling and financial controls (practical steps)
Good financial controls make fundraising safer and help pass audits. Use two people to count cash, bank cash promptly (don’t let money sit at home), and keep clear receipts and a simple ledger for every event.
Agree in advance who is legally responsible for the funds and who signs off on spending. Keep financial reports simple and share them with the Board or your PTA at regular intervals.
- Two-person counting for cash and ticket proceeds
- Bank takings promptly and keep deposit slips as records
- Keep a clear record of who authorised spending and what funds were used for
Structured summary
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- This article explains the specific approvals and legal areas you must check before running a school fundraiser in NZ.
- It lists practical compliance steps (raffles, food, safety, GST, recordkeeping) you can follow today.
- It briefly covers safe payment choices, including how small sellers can use card payments without an EFTPOS terminal.
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FAQ
Do we need Board approval to run a fundraising event at school?
Yes. Any fundraising that uses school property, the school name or official channels should be approved by the Board of Trustees or the principal (if delegated). Get written approval that outlines responsibilities, how money will be handled and how funds will be used.
Can we run a raffle or lottery at a school fair?
Raffles, lotteries and other games of chance are regulated. Check the Department of Internal Affairs (DIA) guidance before running any raffle. Requirements depend on prize value, frequency and who is running the activity. When in doubt, contact the DIA for clarification.
Do we need to register for GST for fundraising income?
GST registration depends on the entity and turnover. In general, organisations must register for GST if their taxable supplies exceed the current $60,000 threshold in 12 months. Check IRD guidance for your PTA, school shop or fundraising entity to determine whether GST applies.
What food safety rules apply to bake sales and food stalls?
Local council food-safety rules and the Food Act 2014 apply. High-risk or potentially hazardous foods may require a Food Control Plan or registration. Check with your local council and follow the school’s policy on homemade food sales.
How should we handle cash and payments to keep fundraising safe?
Use basic financial controls: two people to count cash, bank takings promptly, keep deposit slips and receipts, record every transaction in a ledger, and report outcomes to the Board. Consider cashless payments to reduce handling, and choose a provider that provides clear reports and secure handling of payer data.
Can we use the school logo and parent contact lists for promotion?
Only with written permission. Using the school name, logo or school-managed contact lists should be cleared with the Board or authorised staff. Follow school policies on privacy and communications and avoid sharing student data without consent.
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