St Joseph's School
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The board of St Joseph's School acts in a financially responsible way when managing school-related gifts, ensuring the purpose of gifts is justified, and the nature and value of gifts is appropriate to the occasion. We record information about gifts to ensure our process for giving and receiving gifts is transparent, and to protect the school in the event that gifts are perceived as unreasonable or inappropriate. The board aims to demonstrate impartiality, integrity, and responsible use of public funds through our gift processes. The principal is delegated by the board to implement and monitor the process of giving and receiving gifts.
Gifts may be a reward, gratuity, or other consideration beyond remuneration and reimbursement. In the context of this policy, koha is considered a type of gift, and may be defined as an unconditional or voluntary offering, donation, or token of gratitude. When making decisions about koha, we consider Māori kawa and tikanga (protocols and customs), as well as other cultural considerations. We ensure that any koha being given on behalf of the school is agreed in advance, approved by the appropriate person, and clearly documented (e.g. purpose, amount, date). The board seeks independent advice where necessary to ensure that the giving and receiving of koha aligns with kawa and tikanga, and aligns with appropriate financial management by the school.
We do not give or receive gifts if:
All gifts and koha must comply with Inland Revenue regulations. Gifts and koha must not be given when the actual circumstances surrounding the payment mean that this would be considered income for the recipient and would therefore be liable for tax.
If the board has any doubt about the appropriateness of a gift, we seek independent advice (e.g. NZSBA or Ministry School Finance Advisor).
Giving gifts
The school may give gifts, including koha, to individuals or groups (e.g. to acknowledge contributions to the school or significant events). We consider how gifts given by the school would be publicly perceived and ensure that gift giving is:
The board or their delegate determines an appropriate value of gifts based on objective factors (e.g. length of service, contribution to the school, precedent set by previous gifts of a similar nature). If there is a budget for a gift, the cost does not exceed the budgeted amount. We determine the value of gifts based on a consistent formula. We keep a record of gifts and ensure that the value of gifts is reasonable and consistent compared with past gifts. Information about how we determine gift value, and the value of past gifts, is available by request to our auditors.
Staff may contribute to the value of school-related gifts at their discretion, which may increase the overall value of a gift. The board ensures that their contribution remains reasonable and appropriate, and consistent with past gifts.
If a staff member plans to give a gift related to school business, the staff member seeks prior approval for the nature and value of the gift and approval to be reimbursed where required.
Our process for purchasing gifts aligns with our expenditure policy. See Expenditure.
Receiving gifts
The board or their delegate manages how school-related gifts and koha are received, including gifts received on behalf of the school and by individuals. Board members and staff members must not accept gifts if there is conflict of interest or concern that acceptance could be perceived as a reward or inducement (e.g. could influence decision-making on behalf of the school).
If a board member or staff member receives a gift related to their work at the school, they should declare it to an appropriate person at the school to confirm that it is appropriate to accept the gift. The board may provide guidance on the value of gifts that may be accepted without declaring the gift.
Cash gifts
We encourage our school community to avoid cash gifts where possible. There may however be circumstances where it is culturally or otherwise appropriate to accept cash gifts (including as koha). When any cash (including cash as koha) is received, we manage this according to school processes for cash management. See Banking and Cash Handing.
If a large cash gift or koha is received, the recipient consults with the board and/or principal about how to handle this, including considering if the cash or koha should be returned.
Gifts to the board
The board may accept or decline gifts of money or property (Education and Training Act 2020, s 159). The board carefully considers whether any gifts offered could give rise to a conflict of interest, or could be seen as an inducement or reward, and would therefore be inappropriate to accept. If the board accepts a gift, it must be used for the purpose specified when it was given.
If the board intends to retain a gifted 
security, the Ministers of Education and Finance must provide approval within a year of the school receiving it to meet requirements of the Education and Training Act (s 154) and the Crown Entities Act 2004 (s 160, s 161).
The board may also receive gifts or bequests that are conditional on continuing to hold a security in its current form. In this circumstance and on acceptance, a trust is created, and the restrictions referred to in the Crown Entities Act above on holding securities do not apply. The board can continue to hold the security in perpetuity and does not need to seek approval from the Minister of Education.
Recording gifts
The school keeps a record of gifts and koha that are given and received by the school. This is to ensure that the school can make fair and objective decisions about gifts. The board reviews information about gifts that have been given and received to determine:
The principal assures the board that all gifts can be properly accounted for, and that the nature and value of gifts is reasonable and appropriate. See Review Schedule and Board Assurances.
Release history: Term 3 2025, Term 1 2024, Term 4 2023, Term 2 2021
