On this page:
Information sheets
Our plain language information sheets explain the Charities Act’s criteria and the Commission’s 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
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.
Charities Register: Benefits for charities
Updated October 2011
Registration offers a number of benefits to organisations that choose to register.
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.
Group registration
Updated January 2010
Two or more closely-related organisations with similar charitable purposes may apply to register together as a group.
Name of your organisation
Updated October 2008
To be registered under the Charities Act, your charity’s name must meet the Act's requirements.
Officer certification
Updated August 2011
To be registered under the Charities Act, organisations must certify that each of their officers is qualified.
Officer kit
Updated May 2011
The Charities Commission Officer kit has been designed to direct you to some useful resources, if and when you need them.
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.
Registration checklist
Updated May 2010
This checklist can help you collect the information you need before you begin to complete your application.
Restricting public access to your information
Updated August 2011
A charity can ask for its information to be "restricted from public access" if it has reasons that "are in the public interest".
Rules and the Charities Act
Updated August 2011
We don't require specific wording in your rules, but we must be satisfied that your organisation meets certain criteria.
Should you register your marae as a charity?
Updated July 2011
Guidance for marae organisations considering registering under the Charities Act.
Trustees 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.
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 the Commission, the Register, and the sector
Charities Register: Benefits for funders
Updated February 2010
The Register can help funders make better-informed decisions about charities they may wish to support.
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.
Key points for media
Updated October 2011
Media wanting information about issues affecting New Zealand charities can contact the Commission.
Making a complaint
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.
Charitable Purpose
Advancement of education: Example wording
Updated December 2007
Examples of wording for purposes clauses in your rules.
Advancement of religion: Example wording
Updated December 2007
Examples of wording for purposes clauses in your rules
Charitable purpose
Updated September 2011
Charitable purpose has a special meaning in law. We use examples to illustrate the treatment of charitable purpose under the Charities Act.
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?
Charitable purpose: Social enterprises
Updated October 2011
Charitable purpose: Sport and recreation
Updated September 2011
We explain the current legal position on the charitable status of sport and recreation organisations.
Charitable status: Sport and recreation
Updated August 2011
SPARC, the Department of Internal Affairs, Inland Revenue, the Companies Office and the Charities Commission have jointly produced this information sheet to help sport and recreation organisations who are considering applying to register as a charity.
International charitable activities
Updated September 2008
The Charities Commission's position on registering overseas charities and New Zealand based charities that carry out activities overseas.
Iwi / Māori organisations and the Charities Act
Updated August 2009
Registration under the Charities Act has some significant implications for Māori.
Iwi / Māori organisations and the Charities Act (Māori)
Updated June 2010
Nga whakahaere Iwi / Māori me te Ture Kaupapa Atawhai.
Political activities
Updated May 2011
Contains examples of political activities that may affect charitable status and those that are unlikely to affect charitable status.
Public benefit test
Updated October 2009
We explain the key elements for deciding whether a charitable purpose meets the "public benefit test".
Publication of registration decisions
Updated March 2010
Purposes beneficial to the community: Example wording
Updated December 2007
Examples of wording for purpose clauses in your rules
Relief of poverty: Example wording
Updated December 2007
Examples of wording for purpose clauses in your rules
Post-Registration
Annual Return checklist
Updated August 2011
This checklist will help you collect the information you need before you begin to complete your Annual Return.
Annual Return help notes
Updated December 2009
You may find these help notes useful when you complete the financial information part of your Annual Return.
Annual Returns under the Charities Act
Updated August 2011
The Charities Act requires all registered charities to file an Annual Return.
Charities Commission compliance actions explained
Updated June 2010
We explain the different compliance actions we can take, and the possible results of those actions.
Deregistration
Updated March 2010
We explain the process of deregistering a charity, and what happens after deregistration.
Non-financial reporting
Updated July 2010
We outline some of the benefits and opportunities for telling your charity’s story through non-financial reporting.
Payroll giving
Updated January 2010
Your charity must be a “donee organisation” for people to donate to it via payroll giving.
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?
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
Tax and donee status
Updated October 2011
Since 1 July 2008, only "tax charities" are eligible for tax exemptions on charitable grounds.
Terrorism and money laundering
Updated February 2010
Charities risk being misused to support terrorist activity or money laundering. It is wise to be aware, and to take precautions.
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.
What to do when your charity makes changes
Updated August 2011
You must advise the Commission when certain important changes take place in your charity.