• Upcoming New Zealand Exhibitions
  • Results from NZ Exhibitions 2010
  • Upcoming Overseas Exhibitions
  • Results from Sydney 2011
  • Results from Indipex 2011
  • Clinics for those interested in writing up or exhibiting material
  • SUPPLEMENT – Financial Considerations for your Society

Upcoming New Zealand Exhibitions

CPS100 Due to the ChCh earthquake, this exhibition will now NOT be held in 2011. Options are being looked at for late Jan/early Feb in 2012.
Blenpex 2012, 12 – 14 Oct 2012 Blenheim (new dates).
Upper Hutt 13 – 16 Sep 2013 Upper Hutt (Specialised National).

Results from NZ Exhibitions 2010

Palmpex 2010 Stamp Show

Grand Award, Gerald Ellott Economy Measures: NZ Post Office 1864-1878
Runner-up to the Grand award, Dave Elsmore Victoria Revenues 1871-1900
NZ Championship Class Best Exhibit, Robin Gwynn Maritime Disaster Mail
NZ Championship Class Runner-up, Mark Benvie NZ Mail to Overseas Destinations 1856-1875
PYC Youth Grand Award, Nasser Bin Ahmad Al Serkal Dubai Stamps: Errors & Varieties
Campbell Paterson Award, Tony Jones Edward VII Postage Stamps of NZ
Phyllis Turnbull Trophy, Monica Comrie Australian Civil Censorship Mail WW II
Federation Cup, Ken Markham Stamps, Mail & Ephemera – a Window on NZ’s Early European History
Federation 1 frame Tray, Violet Stewart Singer – Sewing Machine of Social Change
Richard Armstrong Memorial Award, Hadley Muller Dinosaur Extreme
Best Postcard Exhibit 3-8 frames, Yvonne Benson Taonga Maori
Best Postcard Exhibit 1-2 frames, Donna Stenhouse The Last Age of Elegance

For the full listing of results check Palmpex 2010

12th NZ Literature Exhibition

Grand Award, Robert Odenweller The Postage Stamps of NZ 1855-1873: Chalon Head Issues
Runner-up to Grand Award, Robin Gwynn Railway Disaster Mail
Special Prize, Jack Harwood NZ Postal Notes 1886-1986
Best Periodical, Robert Odenweller (Ed) The Collectors Club Philatelist

For the full listing of results check Twelfth Literature Exhibition 2011

Upcoming Overseas Exhibitions

Philanippon 2011 (FIP) 28 Jul – 2 Aug 2011, Commissioner Jenny Banfield
China 2011 (FIAP) 11 – 15 Nov 2001, Commissioner Stephen Chivers
Canberra 2012 (½ Nat inc Australasian Challenge) 16 – 18 Mar 2012, NI Commissioner Jillian Williams; SI Commissioner Sue Claridge
Perth (Nat inc 7-Nation Challenge, GAFFA Challenge) May 2012
Indonesia 2012 (FIP) 18 – 24 Jun 2012, Commissioner Robin Gwynn
DOHA 2012 (FIP) 21 – 26 Sep 2012
Autumn Stampex (UK national with NZ, Aust and Pacific exhibits) 26 – 29 Sep 2012 London
Australia 2013 (FIP) 10 – 15 May 2013
Thailand 2013 (FIP) 2 – 14 Aug 2013

Results from Sydney 2011

Barry Scott (Aero) 92 LG 8 fr Imperial Airways Limited Special Prize
Erica Genge (PS) 82 LV 8 fr The Early Years of British Air Letters
Greg Francis (PH) 90 LG 8 fr Postal History Province of Otago, NZ Special Prize
Jenny Banfield (Max) 79 V 5 fr History of and advances made in Medicine Special Prize
John Campbell (Lit) 75 V Czeslaw Slania: Master Engraver 1921-2004
John Paston (Open) 82 LV 8 fr Britannia & British Royal Yachts
Josh Black (Trad) 76 V 5 fr Croatian Landscapes 1941-1943
Len Jury (PH) 88 G 8 fr NZ Registration Markings to 1908 Special Prize
Monica Comrie (PH) 73 LS 5 fr Australian Civil Censor Mail WWII 1939-45
Monica Comrie (Open) 75 V 5 fr The Sheep – Man’s Greatest Provider
Phil Platt (Trad) 70 LS 5 fr Sarawak’s Three Rajahs
Ross Marshall (PH) 90 LG 8 fr Russian Insured Money Letters Special prize
Sue Claridge (Open) 77 V 3 fr Saluting the Women Nurses in Service
Sue Vernall (Open) 73 LS 4 fr David Livingstone 1813-1873

Results from Indipex 2011

John Campbell (Lit) 68 SB Czeslaw Slania: Master Engraver 1921-2004
Monica Comrie (PH) 86 LV 8 fr The Forgotten Forces: WW II Northern Territory
Paul Yap (PS) 87 LV 8 fr Ceylon Postal Stationery 1857-1936
Robin Gwynn (PH) 95 LG 8 fr Maritime Disaster MailSpecial Prize
Stephen Shimmin (PH) 78 LS 5 fr Palestine: Jan – May 1948 Postal History
Sue Claridge (PH) 82 V 5 fr Italian Prisoner of War Mail in Egypt WW II

Clinics for those interested in writing up or exhibiting material

Jenny Banfield, Federation Education Officer, is happy to host a workshop for any region, for intending exhibitors, or those who have already exhibited and would like help to improve. Contact Jenny at [email protected]

Upcoming Federation Meetings

If you have any matters you would like discussed at the next Federation meeting on July 16 in Wellington contact:

Southern Region: George Stewart, Karen Jeffrey
Central Region: Terry Isaac, Leigh Gravestock
Northern Region: Tim Beach, Robert Livingston

or the Federation Secretary Bob Gibson at [email protected], or at PO Box 58139, Whitby, Porirua 5245

or President Norman Banfield at [email protected]

Contact Details

If you have any comments, helpful ideas or want further information, contact the editor, Jeff Long, at [email protected] or the Secretary, Bob Gibson, at PO Box 58139, Whitby, Porirua 5245 or at [email protected]

SUPPLEMENT – Financial Considerations for your Society

Any group of people can form a Stamp Club with or without being incorporated, but in either case there may be income tax and GST considerations to take into account.

There are advantages in making the effort to register as an Incorporated Society, as this addresses potential liabilities to members and officers in running the group. This is also required if the group wishes to become a registered charity, and is possibly the preferable way to operate an organisation affiliated to the New Zealand Philatelic Federation Inc.

There may also be an advantage in registering for GST with the Inland Revenue Department.

Depending on the purpose of the organisation, it may be advantageous for tax and other reasons to be registered as a charity with the Charities Commission.

Registering as a Charity

To be registered with the Charities Commission the rules of the group have to show that it exists for an educational purpose. If the present rules do not reflect this aspect, then the rules need to be changed first. A Stamp or Philatelic Club’s rules may be able to show that they have an educational purpose. At least two philatelic societies affiliated to the NZPF have already registered as Charities.

In simple terms, registration gives the club Income Tax exemption; and thus generally gives less concern from an income tax perspective. There is an added advantage too – donors who can show they have donated to a registered charity can use this to help offset their personal income when submitting their tax return.


In dealing with the Company’s Office, IRD & Charities Commission, there are certain formalities to be completed during any calendar and/or financial year for the club. These formalities require someone within the club to be responsible for completing these tasks, often a shared responsibility of the Secretary and Treasurer. These two officers need to know their way around formal documents and requirements, or at least know where to look for advice.

Income Tax

Tax considerations can be dealt with by a club which is not a registered Charity, but this can mean difficulties in obtaining IRD approval for certain incomes to be considered exempt income tax. If the club registers as a Charity, then the IRD form-filling is most likely dispensed with, but the Charities Commission & Company Office still need forms and documents to be submitted.

The scale and size of the club has to be considered when dealing with the Income Tax question. If the club does not get involved in running of philatelic exhibitions or other significant events, then most likely there is less of a concern about Income tax returns.


If the club runs philatelic exhibitions or other similar events, then the tax issue could be very important, particularly if the events are successful in terms of making a significant surplus, which could give rise to the requirement to pay of income tax.

As an aside, large events, such as national exhibitions, run by an already established club should consider using a ‘venture’ or ‘exhibition’ account within the club’s overall financial reporting. The overall club accounts and venture account should be audited separately, and then reported to its members at their AGM before the ‘venture account’ is sent to the NZPF Executive Committee.

Holding a national exhibition is most likely time when a club may receive donations. Often the words ‘grants’ and ‘donations’ are taken as meaning one and the same thing, but in the view of the IRD they are considered to have quite different meanings.

At least for tax purposes, clubs prefer donations rather than grants, whether or not you have registered as a Charity. Be aware of calling a ‘gold coin’ entrance admission a donation, as the IRD does not regard it as such. This would suggest free admission to exhibitions, whether national or other. If not a registered Charity then there is the problem of trying to convince the IRD that your club does indeed have donations, as these would reduce income tax payable.


There is also a payroll scheme available if an individual’s employer offers a scheme which enables the employee to make donations directly from their pay to a chosen ‘donee’ organisation, and at the same time it is recorded by the employer with the IRD for that individuals income tax benefit. Whether or not a donor makes a donation direct to a ‘donee’ organisation, or through their employer’s scheme, the minimum donation is $5.00 per annum. If a donor makes a donation direct they require a signed official receipt from the ‘donee’ organisation to present to the IRD with their annual tax return.

Donations benefit only applies where funds are applied by your club for charitable, benevolent, philanthropic or cultural purposes wholly or principally within New Zealand.

Financial Records

Keep in mind too that all financial records have to be held for at least the past 7 years, based upon the 31st of March each year. It is also advantageous to retain your correspondence for about the same period of time and minutes of the club’s affairs should be held as archive material for the life of the club to perhaps enable a history of the club to be written for some future anniversary.

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