Annual Returns under the Charities Act
Updated February 2012
The Charities Act 2005 requires all charities registered with Charities Services to file an Annual Return.
We encourage you to file your Annual Return online
File your return online by logging into your account
- Filing online costs less than filing on paper.
- It’s already partly completed using your details from the Charities Register.
- You can complete it in stages by logging in and out.
In the past, very little information was available about New Zealand’s charitable sector. Now, our Annual Return process brings together information that gives us a better understanding of the sector and helps promote public confidence in charities.
Once you have registered, we will remind you when your Annual Return becomes due and give you some information about how to complete it. (You may have received a link to this information sheet with your reminder email.)
We will use the information you provide in your Annual Return to monitor your charity and ensure it still qualifies to be registered.
Your Annual Return information and financial statements, will be publicly available on the Charities Register.
The public, including potential donors, funders and volunteers will be able to use your information to help them find out more about your charity.
In some cases, Charities Services may decide it is in the public interest to prevent people from seeing certain information on the Register. We explain more about this in our information sheet Restricting public access to your information on the Charities Register.
What is an Annual Return?
For the purposes of the Charities Act, an Annual Return consists of a completed Annual Return form and a copy of your financial statements. Your financial statements may be audited or unaudited.
Your Annual Return may also include notification of changes to some of your charity’s details including information about changes relating to your officers.
Return to top
When should you send us an Annual Return?
When we confirmed registration, we told you when your first Annual Return was due. Your Annual Return due date is also shown on your charity’s summary page on the Charities Register.
Before the due date, we will send a reminder (you may have received a link to this information sheet with your reminder email).
You must send your completed Annual Return and financial statements to Charities Services no later than six months after your balance date (the end of your financial year).
You can also use your Annual Return form to notify us of changes to your charity’s details. In this case, you must send the Return within three months of the effective date of the changes or of you becoming aware of them.
See our information sheet What to do when something about your charity changes for more details.
Return to top
Is it compulsory to send an Annual Return to the Charities Services?
Yes. The Charities Act requires all registered charities to file an Annual Return and financial statements each year, on or before the due date.
Return to top
Does this mean duplication of work for incorporated societies?
No. Section 23 of the Incorporated Societies Act says that Incorporated Societies who are also registered with Charities Services don’t need to send an annual financial statement to the Companies Office. They only need to send an Annual Return to Charities Services.
Return to top
There are two ways to complete an Annual Return form - online or on paper:
Online
Log into your account. If you haven’t used your online account before and would like help to activate it please phone our free information line 0508 242 748 or email info@charities.govt.nz
The online form is already partly completed using your current details from the Charities Register. It includes help notes and you don’t have to complete it all at once. You can complete it in stages by logging in and out.
On paper
All our forms are available on the Forms page.
You can print a copy of Form 4 from our website. Or, ask for a copy to be posted to you, by phoning us on 0508 242 748 or by emailing info@charities.govt.nz The form includes easy-to-read notes to help you complete it.
Please note that we are not able to customise the paper form for you. So, unlike the online option, it is a blank form – not partly completed with your details.
Return to top
Do financial statements have to be audited?
No, not for the purposes of the Charities Act. If you have had your financial statements audited, please send those. If you don’t have them audited, or haven’t received an audited copy by the time you need to send in your Return, send them as they are - un-audited.
Return to top
The Annual Return Form asks for information (in “tick box” format) about:
- the sectors your charity operates in
- the activities it is involved in
- who benefits from those activities
- its geographical area of operation.
It also asks for information about the people in your charity – for example, how many people work as volunteers.
The financial information it asks for relates to:
- income and expenditure
- assets and liabilities
- equity.
This is broken down into several categories, including:
- membership fees
- donations
- grants
- salaries and wages
- investments.
You must also provide a copy of your accounts – audited or unaudited.
See our information sheet Annual Return financial information help notes for more details.
Return to top
What happens if you want to notify Charities Services of a change?
You can use your Annual Return to notify Charities Services of changes to your charity’s:
- name
- address for service
- balance date
- rules
- purposes
- officers.
If you are reporting changes to your rules, you must also send us a copy of the:
- amendment to the rules
- minutes of the meeting or other record of the decision specifying the change and the effective date of change.
If you are reporting a change of officers because you have appointed a new officer, you must also complete an Officer certification form for the new officer.
If you are reporting a change of officers because an officer has become disqualified after they have been certified – for example, if they become bankrupt, you must let us know by completing a Notification of change for a disqualified officer form - Form 8.
It is possible that you could make a change that stops your charity from being eligible for registration. If we have concerns about a change, we will write to you and give you the opportunity to have your say.
If notifying changes, send your Annual Return within three months of the effective date of the changes or of you becoming aware of them.
See our information sheet What to do when something about your charity changes for more details.
Return to top
What is the fee for filing an Annual Return and how do you pay it?
- On paper - $76.67
- Online - $51.11
If your charity’s gross annual income is less than $10,000 you don’t have to pay a fee but you still have to file a Return.
The Annual Return form explains how to pay by either cheque or internet banking.
Return to top
What happens if your Annual Return is late?
We will send you an ‘overdue’ letter and ask you to file your Annual Return and financial statements by a specified date.
Charities that fail to provide an Annual Return and financial statements are removed from the Register and lose the benefits of being a registered charitable entity.
Return to top
If you are part of a registered group, how do you send an Annual Return?
The terms and conditions set for your group will explain this. The parent of your group will have these, so you should refer to the parent for details.
Return to top
Return to top
