Rules for party donations and loans

Parties must report donations and loans over a certain amount. Limits apply for receiving anonymous donations and overseas donations.

Registered parties must report to us each year listing donations and loans, and details about donors and lenders, for figures over a certain amount.

The threshold for reporting donations and loans

In their 2022 annual returns, parties must report the details of:

  • donations, contributions and loans over $15,000
  • anonymous donations over $1,500
  • overseas donations and contributions over $50.

Parties must keep accurate records of all donations and loans. For donations and loans under these amounts, parties must report the total number and amount of them to us in their annual return.

From 1 January 2023 parties will have the following new obligations to report in their annual returns due by 30 April 2024, and onwards:

  • the name and address of donors for donations and contributions over $5,000
  • the number and total donations under $1,500 that are not made anonymously
  • separately reporting on the total amount of monetary and in-kind donations

Parties must immediately report donations and loans over $20,000

Parties must report to us when they get more than $20,000 from a single donor between 1 January of election year and the day before election day.

Report a loan or donation over $20,000 by downloading the forms at the bottom of this page.

Parties must immediately report loans over $30,000

Parties must report to us when they get more than $30,000 from a single lender within a 12-month period.

Report a loan over $30,000 by downloading the form at the bottom of this page.

The threshold for keeping anonymous and overseas donations

Parties may keep up to $1,500 of any anonymous donation, and up to $50 of any donation from an overseas person.

If an anonymous donor gives more than that, the party must pass the extra amount to us within 20 working days.

If an overseas person gives more than that, the party must return the extra amount to them or, if that isn’t possible, to us within 20 working days.

However, a party can keep more of an anonymous donation if it is a ‘donation protected from disclosure’. These are payments that we make to the party on behalf of a New Zealand person who makes a donation via the Commission in a way that ensures it is made anonymously and the party does not know who the donor is. Between two successive elections, parties can receive up to $350,420 in donations protected from disclosure. If a donation will take a party over their limit, we will return the excess to the donor.

Records of donations protected from disclosure

Full rules for reporting party donations and loans

Full details about reporting donations and loans can be found on the Party Portal.

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