Charities Commission

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Not registered yet?

The following information may be useful for charities who would like a quick overview of whether to apply to register a charity and what happens after they have applied.

Quick index

Should I apply to register?

Registering with the Charities Commission is voluntary and offers a number of benefits to organisations that choose to register. We have outlined these below.

Registration will have no bearing on the legal status of your charity.

Registration benefits

There are a number of benefits of registration for the public and charities. These include:

  • “Registered charitable entity” status - Only charities registered with the Charities Commission can call themselves a “registered charitable entity" and display their unique Charities Commission registration number.

  • Tax exemptions - As a registered charitable entity your organisation will be eligible for tax-exempt status. Changes to the Income Tax Act 2004 and Estate and Gift Duties Act 1968 mean that from 1 July 2008 only charities registered with the Commission will be eligible for tax-exempt status. This does not affect donee status. >> more

  • Funding - Funders and the public can use the information provided on the Charities Register to make informed decisions about which charities they wish to support. Some organisations are only permitted to make donations to charitable organisations and may require applicants to be registered with the Charities Commission.

  • Public trust and confidence - Registered charities should enjoy improved public trust and confidence as information about their activities and the way they use their resources becomes available on the Charities Register.

  • Information and promotion - The Charities Register can act as a starting point for people wanting to contact a registered charity. By registering, charities will provide the Commission and the Government with important information about the charitable sector in New Zealand. The collection of this data will help us understand the charitable sector and it will also provide better information to government, from which it can make more effective policy decisions.

  • Annual Meeting representation - Representatives of registered charitable entities can attend our annual meetings and ask questions and make submissions on matters that may affect the charitable sector in New Zealand.

Being a registered charity

The Charities Act 2005 specifies that certain information about each registered charity is publicly available on the Charities Register (unless it is in the public interest for it to be restricted). This information includes the charity's:

  • name, address and registration number
  • current and former officers (since the charity was first registered)
  • rules
  • application for registration as a charitable entity (including all required accompanying information and documents)
  • annual returns (including financial information)
  • change notices.

To remain registered, charities need to continue to comply with their rules; let the Charities Commission know of any changes to their rules, contact or administration details; and file an Annual Return each year.

Please note:

  • Previous exemptions - All existing charitable purpose tax exemptions expired on 1 July 2008. This means from 1 July 2008 you must be registered with the Commission to be eligible for tax-exempt status based on the grounds of charitable purposes.

    This applies even if you already have a letter from Inland Revenue confirming your entitlement to tax exemptions.

  • Charitable Trusts - The Charities Act does not replace the Charitable Trusts Act 1957. To remain a registered charitable trust you still need to comply with the Charitable Trusts Act 1957 and file any address or trust deed changes with the Registrar of Charitable Trusts for approval. If you are also registered with the Charities Commission, you will need to inform the Commission of any changes too.

  • Incorporated Societies - Incorporated Societies who are also registered with the Charities Commission do not need to send an annual financial statement to the Companies Office. They only need to send an Annual Return to the Charities Commission.

Am I eligible to register?

The test for registration is a legal one. Applicants are required to prove to the Commission they have charitable purposes.

Who is eligible to apply?

To be eligible for registration, an organisation must:

  • be established and maintained for charitable purposes – meaning they must have a purpose that advances religion, advances education, advances education, relieves poverty or is otherwise beneficial to the community >> more

  • have clear rules governing the operation of their organisation >> more

  • have a suitable name >> more

  • have officers who are qualified to be officers under the Charities Act. >> more

Please note:

  • Group applications – Two or more organisations that are closely related and have similar charitable purposes can choose to register together under the Charities Act as a group. Each member of that group must qualify to be registered under the Act in its own right. Once the group is registered it is called a "single entity".

    Information on eligibility for group registration can be found here.

  • Organisation types and charitable and donee status – Any entity can become a registered charity as long as it complies with the above criteria. Being a registered charitable trust, incorporated society or a company, or having donee status is not the same as being registered under the Charities Act and does not guarantee registration with the Commission.

    The criteria for registration under the Charities Act are different to the criteria for registration under other legislation and there may be some cases where an organisation registered under other Acts may not qualify for registration under the Charities Act. 

How do I apply?

The application process is relatively straightforward and will take about 20 minutes if you have all the necessary information on hand. Our Registration checklist is designed to help you collect the information you need before you begin to complete your application.

Your can apply online or fill out our forms and send them back to us. For Registration packs and group registration packs, please contact our free information line on 0508 242 748 or e-mail info@charities.govt.nz.

What information do I need to provide?

To apply under the Charities Act you will need to provide:

  • your charity's name, address for service, IRD number and Companies Office registration number (if applicable)
  • a copy of your constitution, rules, or governing document, including all amendments
  • details for your officers and a signed certification form for every officer.

If your organisation is a marae on a Māori Reservation it would help us if you could also supply a copy of the Gazette Notice, the legal description of the land and your formal marae name.

Our Registration checklist is designed to help you collect the information you need before you begin to complete your application.

Please note:

  • Group applications - Two or more organisations considering applying together as a group must first write a submission to the Charities Commission asking the Commission to treat them as a group. If approved, they can apply to register the group. >> more

What is my application's status?

When we acknowledge the receipt of your application we will either send an email to the first contact person named in your application or, if no email address was given for that person, we will send a letter to the postal address of the organisation.

Our acknowledgement contains a summary of your application details, your charity reference number, and your online account password.

It is important to note that your charity reference number is not your registration number. Your registration number will be allocated to you once your application has been processed and approved.

To check the status of your application either:

  • log in to your online account using the charity reference number and password sent to you in your acknowledgement, or

  • contact our free information line on 0508 242 748 or e-mail info@charities.govt.nz and quote your charity reference number.

We process applications in the order we receive them and will contact you when we process yours; either to ask for more information or clarification, or to let you know that your charity has been registered.

Check our homepage or our Update newsletter to find out the "applications received from" date. We will be reviewing applications received after that date.

If you do not receive an acknowledgement from us or you have misplaced your charity reference number or online account details, please contact our free information line on 0508 242 748 or e-mail info@charities.govt.nz. We can then send new details to the address provided in your application. However, before contacting us, please check with the first contact person named in your application, as they may have already received the information you require.

Please note:

  • Contacts - Our application form asks you to give us the names of two people we can contact about your application. We acknowledge the receipt of every application by either sending an email to the first contact person in the application or, if no email address was given for that person, by sending a letter to the postal address of the organisation.

  • Providing the Commission with information - If you need to give us any extra information during the application process you can do so by posting it to us (quoting your charities reference number) or by using your online account. You can advise us in the same way if your organisation's details change while your application is being processed.
  • Online account - To use your online account go to the Charities Register and log in. If you would like help to do this or need more information about your online account our friendly call centre staff will be happy to help you. You can contact them on our free information line, 0508 242 748 or e-mail info@charities.govt.nz.

Can my application be backdated?

Yes. We can backdate "properly-completed" applications (to the date we received them) as long as we are satisfied that the organisation met all our criteria between the date it applied for registration and the date on which the decision to register is made.

A properly-completed application must include:

  • a set of rules
  • at least one Officer Certification Form, and
  • a certified application form.

For more, see our information sheet - Backdating of registration applications