On this page:
Information sheets
Our plain language information sheets explain the Charities Act’s criteria and Charities Services compliance actions, guide applicants through the registration process, help charities to file Annual Returns, promote their registration and more.
We update the information sheets regularly, to reflect feedback we receive, new case law or legislation and improvements we make to our processes.
You can view the information sheets listed by category below, or view the information sheets in a sortable table.
Pre-Application
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Application checklist and helpful tips
Updated July 2012
Here are some helpful tips on how to make sure your application is processed as quickly as possible.
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Backdating registration applications
Updated April 2012
The Commission has powers to backdate registration.
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Formal letters explained
Updated September 2010
Why we use formal letters, ways a charity can reply to them and what a charity can do if it doesn't understand them.
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Glossary: Definitions for some commonly used terms
Updated April 2008
Definitions for some commonly used terms.
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Group registration
Updated January 2010
Two or more closely-related organisations with similar charitable purposes may apply to register together as a group.
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How the Charities Act affects charitable trusts, incorporated societies and companies
Updated June 2009
Registered charitable trust, incorporated society, or company? You need to register under the Charities Act to access charitable tax benefits.
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Officer certification
Updated February 2012
To be registered under the Charities Act, organisations must certify that each of their officers is qualified.
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Officer kit
Updated February 2012
The Charities Commission Officer kit has been designed to direct you to some useful resources, if and when you need them.
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Political purposes: General guidance
Updated May 2011
We explain the legal definition of "political purposes", whether charitable entities can undertake political activities, and how the Commission decides whether an organisation has a non-charitable political purpose.
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Restricting public access to your information on the Charities Register
Updated February 2012
A charity can ask for its information to be "restricted from public access" if it has reasons that "are in the public interest".
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Rules and the Charities Act
Updated February 2012
We don't require specific wording in your rules, but we must be satisfied that your organisation meets certain criteria.
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Should you register your marae as a charity?
Updated July 2011
Guidance for marae organisations considering registering under the Charities Act.
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The Charities Register: Benefits for charities
Updated October 2011
Registration offers a number of benefits to organisations that choose to register.
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The name of your organisation
Updated October 2008
To be registered under the Charities Act, your charity’s name must meet the Act's requirements.
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Timing it right: When to apply for registration under the Charities Act
Updated December 2009
You can apply to register under the Charities Act at any time.
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Trustee's responsibilities
Updated April 2011
We are often asked for information about the responsibilities and liabilities of trustees of trusts registered with the Charities Commission. This information sheet answers some of the most commonly asked questions.
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What you can do if you disagree with our decisions
Updated February 2010
If you disagree with a decision we have made about your charity there are steps you can take to challenge it.
About Charities Services, the Register, and the sector
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Making a complaint about a charity
Updated November 2010
The Commission will inquire into any potential breach of the Charities Act or where there is serious wrongdoing in connection with a registered charity.
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The Charities Register: Benefits for funders
Updated February 2010
The Register can help funders make better-informed decisions about charities they may wish to support.
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The Charities Register: Benefits for the public
Updated June 2010
The Charities Register can help the public, funders and others to make better-informed decisions about charities.
Charitable Purpose
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"Public benefit" test: Guidance for charities
Updated October 2009
We explain the key elements for deciding whether a charitable purpose meets the "public benefit test".
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Advancement of education: Examples of wording for purpose clauses
Updated December 2007
Examples of wording for purposes clauses in your rules.
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Advancement of religion: Examples of wording for purpose clauses
Updated December 2007
Examples of wording for purposes clauses in your rules
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Charitable purpose
Updated February 2012
Charitable purpose has a special meaning in law. We use examples to illustrate the treatment of charitable purpose under the Charities Act.
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Charitable purpose: Community and economic development
Updated October 2009
What are the criteria for community or economic development organisations to be registered under the Charities Act?
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Charitable purpose: Sport and recreation
Updated February 2012
We explain the current legal position on the charitable status of sport and recreation organisations.
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Charitable status: Sport and recreation
Updated February 2012
SPARC, the Department of Internal Affairs, Inland Revenue, the Companies Office and Charities Services have jointly produced this information sheet to help sport and recreation organisations who are considering applying to register as a charity.
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International charitable activities and the Charities Act
Updated September 2008
The Charities Commission's position on registering overseas charities and New Zealand based charities that carry out activities overseas.
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Iwi / Māori organisations and the Charities Act
Updated August 2009
Registration under the Charities Act has some significant implications for Māori.
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Ngā whakahaere Iwi / Māori me te Ture Kaupapa Atawhai
Updated June 2010
Nga whakahaere Iwi / Māori me te Ture Kaupapa Atawhai.
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Political activities and registration under the Charities Act
Updated May 2011
Contains examples of political activities that may affect charitable status and those that are unlikely to affect charitable status.
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Purposes beneficial to the community: Examples of wording for purpose clauses
Updated December 2007
Examples of wording for purpose clauses in your rules
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Relief of poverty: Examples of wording for purpose clauses
Updated December 2007
Examples of wording for purpose clauses in your rules
Post-Registration
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Annual Return checklist
Updated February 2012
This checklist will help you collect the information you need before you begin to complete your Annual Return.
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Annual Return financial information help notes
Updated December 2009
You may find these help notes useful when you complete the financial information part of your Annual Return.
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Annual Returns under the Charities Act
Updated February 2012
The Charities Act requires all registered charities to file an Annual Return.
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Charities Services compliance actions explained
Updated June 2010
We explain the different compliance actions we can take, and the possible results of those actions.
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Deregistration: Removing charities from the Charities Register
Updated March 2010
We explain the process of deregistering a charity, and what happens after deregistration.
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Payroll giving and your charity
Updated January 2010
Your charity must be a “donee organisation” for people to donate to it via payroll giving.
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Promoting your unique registration number
Updated October 2010
We encourage you to promote your unique charity registration number and refer potential donors and supporters to your charity’s information on the Charities Register
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Qualities of an effective charity
Updated October 2009
What are the qualities that contribute to making a charity efficient and effective, and best able to achieve its purposes?
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Resolving disputes affecting your charity
Updated April 2010
A guide to resolving disputes affecting your charity.
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Tax and donee status and the Charities Act
Updated October 2011
Since 1 July 2008, only "tax charities" are eligible for tax exemptions on charitable grounds.
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Telling your story through non-financial reporting
Updated July 2010
We outline some of the benefits and opportunities for telling your charity’s story through non-financial reporting.
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Terrorism and money laundering guidance for charities
Updated February 2010
Charities risk being misused to support terrorist activity or money laundering. It is wise to be aware, and to take precautions.
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Tips for donors, supporters and volunteers
Updated January 2010
What to do when a charity calls – tips for donors, supporters and those considering volunteering for a charity.
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What to do when something about your charity changes
Updated February 2012
You must advise the Commission when certain important changes take place in your charity.