In order to foster the confidence of the sector and the public in our decision-making under the Charities Act 2005, we publish registration decisions made by the Charities Registration Board on our website. We also publish court judgments under the Charities Act 2005 to our website as soon as possible after we receive them.
Read more about "Legal decisions"...You can view the most recent decisions, or search by decision type and/or date range.
There are four types of decisions you can view below:Court judgmentsIf an organisation is unhappy with a decision we have made about them, and we cannot resolve the situation together, they have the option to lodge an appeal with the Registrar of the High Court (and from there, to the Court of Appeal). We publish court judgments under the Charities Act 2005 to our website as soon as possible after we receive t…
Published 15 March 2022
Many people have questions about donating, whether it’s members of the public wanting to donate to charitable entities, or registered charities wanting to donate to other organisations.
On this page you will find answers to the common questions about donations and guidance on how to donate safely.
Donating to a Charity Who should I donate to?It's generally best to donate or volunteer for charities that you already know and trust, or those you have researched and i…
Charities Services regulates registered charities in Aotearoa New Zealand. We help make sure that charities are accountable, well-run and meet their legal obligations under the Charities Act 2005.
One way we do this is by inquiring into or investigating possible deliberate breaches of the Charities Act 2005 or serious wrongdoing involving registered charities. By investigating these serious concerns, and putting in place measures to address them, our objective is to promote public trust and con…
The Charities Register is a database of charities registered under the Charities Act 2005. The Register helps the public, funders and other users to make better informed decisions about charities they may wish to support financially, volunteer for, or whose services they may wish to use.
What is the Charities Register?The Charities Register is a "live" database of charities registered under the Charities Act 2005. It currently holds up-to-date information on over 27,000 charities.
Wh…
Written by Dr Donald Poirier, a former senior employee of the Department of Internal Affairs - Charities Services, 'Charity Law in New Zealand' provides an analysis of charity law in this country.
Charities Services believes this online book will be useful to those in the legal profession as well as the wider charity and not-for-profit sector.
The book is intended to promote a wider understanding for all New Zealanders of the structure and complexities of charity law.
Please note t…
Updated 8 April 2024
Definitions for some commonly used terms.
ActAct means the Charities Act 2005, unless specified otherwise.
AccountsAccounts mean the record of your financial affairs, they are not necessarily audited accounts.
AccrualAccrual refers to the accrual method of accounting.
AccountabilityAccountability means being responsible for all aspects of your organisation. This includes financial and operational accountability, and keeping interested parties clearly informed about what…
The Charities Act 2005 requires all charities registered with Charities Services to file an annual return within 6 months of their balance date (financial year end).
This involves three steps:
Preparing a performance report (Tiers 3 and 4) or financial statements (Tiers 1 and 2) that are in line with the reporting standards
Completing an annual return form (it’s easier and cheaper to do this online, by logging into your charity's online account)
Submitting the performance report/financia…