Throughout the year and particularly as we come up to AGM, centres may wish to recognise their volunteers with small gifts or koha. Centres need to take care to ensure that these items are small tokens of recognition. Money – or items with a monetary value such as petrol or grocery vouchers- should be avoided whenever possible.
Koha should always be unexpected and not given in direct exchange for tasks undertaken. If it appears that a gift or koha has been given in exchange for work it can be seen as an employment relationship and the ‘gift’ would then need to meet the requirements of minimum wage and be taxed. See the IRD website for more information: https://www.ird.govt.nz/topics/income-tax/donations-koha