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The Charities Commission,
The Charities Commission has published a position paper setting out its view on the charitable purpose status of sport and recreation bodies.
Organisations that promote sporting and recreational activities (including providing land, buildings, equipment and organising sporting activity), can be eligible for registration as a charitable entity if they have purposes that are accepted as charitable in accordance with New Zealand law.
To read the positioning paper, go to the 'other resources' section at www.charities.govt.nz/news/fact_sheets.htm.