Incorporated Societies Act 2022 and Regulations


​​​​​​​NZ Football would like to acknowledge and thank Sport NZ Ihi Aotearoa for their leadership and development of templates and FAQS, and the Federations for working with us on their rules and for their contribution to the support and resources developed for football clubs.


​​​​​​​The new Incorporated Societies Act was passed into law on 6 April 2022. The new Act intends to make incorporated societies’ governance functions more robust by aligning director duties more closely with those in the Companies Act. Examples of this include introducing officers’ duties and requirements for dispute resolution processes.

There is a transition period during which incorporated societies will continue to be subject to the 1908 Act until they decide whether they wish to re-register under the 2022 Act or consider alternative options.

Societies that fail to re-register between October 2023 and April 2026 will cease to be incorporated and will be removed from the Register.

Re-registration will involve filing a constitution that is compliant with the new Act.

​​​​​​​Key changes

  • Minimum number of members required for an incorporated society is reduced from 15 to 10. This is not explicitly required in the Constitution however when reregistering, the society will be confirming they have the minimum number of members under the Act.
  • Consent of each member of the society will need to be collected, for example, by ticking a box when renewing their annual membership.
  • Each society must appoint at least one contact person to be contactable by the Registrar.
  • Officers have new duties, which include acting in good faith and in the best interests of the society, complying with the 2022 Act and the constitution, and exercising the care and diligence that a reasonable person would exercise in the circumstances.
  • The majority of officers on the society’s board or committee must be members of the society and all officers must not be disqualified from being an officer.
  • Dispute resolution processes must be included in the society’s constitution and the processes must be consistent with the rules of natural justice.
  • New rules define when an officer has a conflict of interest and a duty to disclose conflicts.
  • Societies can provide insurance and indemnify officers and employees.
  • Simplified financial reporting for small societies. All incorporated societies are required to prepare annual financial statements. Under the new Act you may need to change how you prepare them, and some larger societies will also need to have their financial statements audited. The new financial reporting standards will only apply to your society once it registers or reregisters under the new Act (New financial reporting requirements | Incorporated Societies (
  • Societies that are not registered charities and have annual expenditure over $3,000,000 for the two preceding financial periods are required to be audited.
  • There are minimal financial changes for Incorporated Societies that are also registered Charities as they will continue to prepare financial statements as before under the Charities Act 2005.

​​​​​​​What it means for you

  • All incorporated societies will need to re-register with the Registrar by April 2026 with a constitution that is compliant.
  • Societies, this includes NZ Football, Federations, and football clubs, must review their constitution, and make any necessary modifications. Societies needing few changes may decide to update, while others may see this as a good opportunity to start afresh.
  • To maintain incorporated status, your club must re-register on the Incorporated Societies Register under the Incorporated Societies Act 2022 (Inc Soc Act) by April 2026 with a constitution that complies with the Act and the Incorporated Societies Regulations 2023 (Inc Soc Regulations).


​​​​​​​You may notice some terms are not familiar, or different to what your club uses. For clarity, the following terms are interchangeable:

IS Act 2022ClubsFederationNZ Football
Officers *Committee members/Board membersBoard membersExecutive Committee (Exco) members
SocietyClub(District) FederationNZ Football Regional Associations (when referencing Federation)

*in the Act, Officers includes members of the committee, and any person occupying a position that allows the person to exercise significant influence over the management or administration of the society (for example, a treasurer or chief Executive/General Manager).

Support and Resources

The following documents are available as additional resources.

  1. Templates for football clubs – Template A and Template B (download above)
  2. Frequently Asked Questions (FAQs)
  3. Topics to consider (outside of compliance)
  4. ISA Checklist (SportNZ)
  5. Pros and cons to being Incorporated (SportNZ)

Further support will be provided through a series of online sessions that will be scheduled in the coming months.

The Xero Together Stronger - Club Support Programme provides an opportunity for clubs, regardless of their size or location to; increase their governance and operating capability; improve their financial and planning processes; provide safe environments for all members including children and vulnerable adults; understand and connect with their communities with a specific focus on girls and women and diverse communities; and to provide quality football and futsal experiences to their members including players, coaches, referees and volunteers.

If your club is interested in taking part in the programme, then click here for more information.

Additional information and support is available through the Incorporated Societies website here.


​​​​​​​The templates are a simplified version of the club templates supplied by Sport NZ Ihi Aotearoa with the purpose of being used by association Football Clubs across New Zealand. They are designed using plain English, and includes the requirements needed in a constitution to reregister with the Incorporated Societies Registrar.

The two template constitutions are suitable for a club that is an incorporated society.

A. Template A is for Clubs where the Committee/Board is elected by members – members do not separately elect positions (e.g. President, Treasurer, Secretary).

B. Template B is for Clubs where the Executive Roles are elected by members – members elect positions (e.g. President, Treasurer, Secretary) but then those elected positions appoint the remaining Committee/Board members.

Guidance on how to use the template and the significance of the different coloured text, is provided within each template.

It is up to each football club whether they want to elect the whole Committee, or just the Executive roles. In determining which template is appropriate, you are encouraged to consider how diversity on the Committee will be achieved and how inclusive the election and appointment practices are.​​​​​​​

Frequently Asked Questions (FAQs)

FAQs have been developed by NZ Football and Federations (for football clubs), and Sport NZ Ihi Aotearoa (for sector).

Updates to the NZ Football and Sport NZ Ihi Aotearoa FAQs may happen if more questions are raised so if you are printing this, please also check the websites.

Topics to consider (outside of compliance)

Alongside legislative changes, you are encouraged take this opportunity to review your constitution to reflect good governance practice and our changing communities.

Updates to the ‘topics to consider’ may be made as we move through the re-registration process. If you are printing this, please also check the NZ Football or your Federation website.

    Supporting clubs across Aotearoa New Zealand​​​​​​​​​​​​​

    The Xero Together Stronger - Club Support Programme provides an opportunity for clubs to increase their governance capability; improve their financial and planning processes; provide safe environments; understand and connect with their communities; and to provide quality football and futsal experiences to their members.​​​​​​​