"Gifts or hospitality can be offered for various reasons: both well-intentioned [for example, to show appreciation, or as part of a ceremonial occasion] and less well-intentioned [for example, as an attempt to gain favour]," it reads.
"The best way of avoiding any perception of influence would be to refuse all offers of gifts and hospitality. However, this is not always workable in practice.
"Gifts, discounts or hospitality should never be accepted if it appears an inducement or reward is being offered, or if acceptance will result in an obligation to the donor or host."
Some donations given to police are more seen as a way of thanking them for their help in the community during a difficult time.
According to police a Hawke's Bay mosque donated $600 of food vouchers as a way to thank those that helped in the aftermath of the Christchurch terror attack in March.
However, the offer had to be politely declined.
Hawke's Bay Baitul Mokarram Masjid and Islamic Centre Trust board of trustees member and president Sayeed Ahmed said that after the attack the mosque received thousands of dollars in donations and wanted to pass that on to the families affected and those that helped.
"It was a way to thank those that helped during that difficult time and we received plenty of donations from everyone in the community and wanted to pass that on to those that deserved it most and those that helped the most during that time."
Police around the country have been donated gifts some small enough to accept such as small food hampers and cups of coffee but some are more extravagant than others.
Police Commissioner Mike Bush declined box tickets to an All Blacks match, valued at $370, from Air New Zealand in September last year.
The Canterbury District Police declined 30 NRL match tickets, valued at $600, from Walco Events Ltd on March 22 this year.
The same district also declined rugby tickets and hospitality, worth $275, from Crusaders Rugby weeks later.
But police staff in Wellington accepted 32 tickets to a magic show donated by the Lions Club of Wellington last year.
While staff also at Wellington District, the Royal New Zealand Police College and Police National Headquarters enjoyed a football game after 80 tickets were donated by the Wellington Phoenix Football Club in January this year.