The Charities Registration Board has decided that the purposes set out in Swimming New Zealand Incorporated’s rules are to promote success in competitive swimming at an elite level. These purposes aren’t charitable.
The Board acknowledges Swimming New Zealand has a mixture of charitable and non-charitable activities, however it considers that the non-charitable activities are not secondary or ancillary to its charitable purposes.
No wrongdoing is involved, but developing and supporting elite athletes and promoting a particular sport is not charitable.
The decision, explaining the Board’s reasoning, is available below.