Honorariums/Koha
Note: in this article, the terms ‘Honorarium(s)’, ‘Honoraria’ and ‘Koha’ are used interchangeably unless the context otherwise requires. Honoraria and non‑cash gifts, are common in New Zealand charities, but they are frequently misunderstood, especially in relation to tax. This short article outlines what an honorarium is and how Inland Revenue Read more