The Local Electoral Act 2001 (Act) places obligations on candidates to keep proper records of all donations received for use in the candidate’s campaign for election. These records must include the name of the donor, the address of the donor, the amount of the donation and the date of the donation. Details of any donations exceeding $1,500 (including aggregated donations made by the same donor) must be included by the candidate in their return of electoral expenses and donation information. The Act requires this information to be published electronically for public inspection. The Act permits anonymous donations to be made so long as such donations do not exceed $1,500. Any anonymous donations exceeding $1,500 must be paid to the electoral officer, less the permitted $1,500. Anonymous donations are defined as donations that are made in such a way that the candidate who receives the donation does not know the identity of the donor and could not, in the circumstance, reasonably be expected to know the identity of the donor. Please note that donations made to candidates are not tax deductible in New Zealand. If you have any queries about these requirements, please contact me at

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