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Registered Charities

Registration decisions

Charities Services is keen to provide helpful information for the charitable sector and for the wider public to help develop greater understanding of what is meant — in law — by charitable purpose, and why Charities Services has lined to register some applications, or removed some charities from the Register.

Charities Services has decided to publish its written decisions to:

In doing this, it aims to contribute to greater understanding of the law that governs its decisions, and in particular, the legal meaning of "charitable purpose".

A small percentage of the applications for registration received by Charities Services are declined. As well, a small percentage of registered charities are removed from the Register after registration, for failure to comply with the Charities Act's requirements, or at their own request.

Charities Services may also decide to remove from the Register any entities that its investigation and monitoring shows — for example — that they have been involved in serious wrongdoing, or they are no longer qualified for registration.

How many applications have been declined or removed from the Register?

(As at October 2012) of more than 40,750 “complete” applications received and processed by Charities Services since the Register opened on 1 February 2007, it has:

To be registered (and remain registered), Charities Services must be satisfied that an applicant organisation is wholly and exclusively charitable.

Registered charities may be eligible for tax exemptions while they remain on the public Charities Register, so Charities Services must be certain they are qualified for registration, and remain qualified for the taxpayer and donor support that registration can confer.

Once registered, Charities Services may remove organisations from the Charities Register if they no longer comply with the requirements of the Charities Act. Removal may also be in response to a request from the organisation itself.

Of the approximately 3,890 charities that have been removed from the Register to date:

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What is the difference between a charity being declined registration, and being deregistered by Charities Services?

Application for registration declined - Organisations that applied to be registered, but had their application turned down.

When the Charities Register opened in February 2007, all organisations that considered themselves to be "charitable" were invited to apply to Charities Services for registration. Around 30,000 organisations have applied since then, and we receive new applications every day.

Each application is scrutinised by Charities Services, and (in most cases) approved. However, some applicants don't meet the legal test for being registered, so their application is declined.

Where an application raises complex issues we send a formal notice to the applicant and invite them to respond to us. If, after receiving the applicant's response, we conclude that the applicant does not meet the legal test for registration, we send the applicant a formal written decision, setting out the legal reasoning for being declined. We show these formal written decisions on this page.

Applicants that disagree with our decision to decline their application to be registered can appeal to the High Court. (These court judgments are published on this page to increase understanding of what the law means by "charitable purposes".)

An organisation that is declined registration does not have any of its details shown on the Charities Register.

Organisation deregistered - Organisations that were registered with Charities Services, but were later removed from the Register.

A charity may ask to be deregistered or Charities Services may decide to deregister a charity.

Most commonly, deregistration occurs because the charity has asked to be removed from the Register. It may have wound up, merged with another organisation, or simply decided it no longer wishes to be registered.

Charities Services also deregisters charities that fail to file their Annual Returns, or fail to meet other requirements set out in the Charities Act.

If Charities Services considers that a charity is no longer qualified to remain on the Register, we send a formal notice to the applicant and invite them to respond to us. If, after receiving the applicant's response, we conclude that the applicant does not meet the legal test for registration, we send the applicant a formal written decision, setting out the legal reasoning for being deregistered. We show these formal written decisions on this page.

Charities who disagree with our decision to deregister them can appeal to the High Court. (These court judgments are published on this page to increase understanding of what the law means by “charitable purposes”.)

In all cases, the Register will show the date and reason that the charity was deregistered.

Deregistered charities can continue to operate, but they are not eligible for a charitable tax exemption or the other benefits of registration.

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Question At what time are decisions published on Charities Service's website?

Applicants can, if they choose, appeal a decision to decline to register them or to deregister them to the High Court .

Charities Services will publish its decision on this website soon after a copy has been made available to the organisation concerned.

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Why doesn't Charities Services simply "rubber stamp" every application made to it for charitable status?

To be registered (and remain qualified for registration, and access charitable tax exemption), an organisation must be — and remain — wholly and exclusively charitable, and meet all of the criteria set out in the Charities Act.

This means that we must individually analyse every application for registration we receive, to be sure it complies with New Zealand law. We also monitor charities to be sure they remain qualified for registration, and take steps to remove charities from the Register if they don't remain qualified.

Donors, funders and supporters of charities — and the wider public — can be assured that if a charity is listed on the Charities Register, it meets all the requirements in the Charities Act, and is eligible for charitable tax status and the other benefits of registration.

There's more about this in our information sheet Understanding Charities Services compliance actions

Understanding Charities Services compliance actions.

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Why have some applicants chosen to split off part of their organisation so they can be registered with Charities Services?

The law says that Charities Services can only register organisations that are wholly and exclusively charitable.

However, some applicants' organisations have a mixture of charitable and non-charitable purposes and activities.

Example - A professional, paid membership-based association that exists to advance the interests of its members and provide social activities for them, might also have some charitable purposes (such as, for example, providing educational scholarships).

If the association chose to, it could form a separate organisation which carried out its charitable purpose, and apply to register that organisation with Charities Services.

In this way, its charitable purposes (that is, providing scholarships) would be eligible for tax exemption, but its other, non-charitable purposes would not.

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Registration decisions

  National Council of Women of New Zealand Incorporated (PDF, 935 KB)

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Declined Applications for registration

Name of entity Decision date
  The Taieri Airport Trust (PDF, 1.1 MB) 29 Oct 2013
  Clutha Development Trust (PDF, 1.2 MB) 24 Oct 2013
  Ellerslie Residents Association Incorporated (PDF, 1 MB) 29 Jul 2013
  Indian Marriage Bureau New Zealand (Auckland) (PDF, 631 KB) 18 Jul 2013
  Foundation for Anti Aging Research (PDF, 3.1 MB) 18 Jul 2013
  The-Foundation for Reversal of Solid State Hypothermia (PDF, 3 MB) 18 Jul 2013
  The Education and Innovation Foundation (PDF, 1.2 MB) 15 Apr 2013
  Northern Region Equestrian Trust (PDF, 967 KB) 15 Apr 2013
  Sustain Our Sounds Incorporated (PDF, 1020 KB) 15 Apr 2013
  Eyre Community Environmental Safety Society Incorporated (PDF, 786 KB) 15 Apr 2013
  The Donald McLean Charitable Trust (PDF, 1.2 MB) 15 Apr 2013
  Southern Zone of NZRL (PDF, 1.4 MB) 15 Apr 2013
  Nga Uri O Wharetakahia Waaka Whanau Land Trust (PDF, 732 KB) 10 Dec 2012
  Community Health Fitness and Development Trust (PDF, 731 KB) 19 Nov 2012
  NZ Snowboardcross (PDF, 968 KB) 1 Nov 2012
  Sheree Seymore Trust Fund (PDF, 874 KB) 3 Sep 2012
  Science Technicians' Association of New Zealand Inc. (PDF, 1.4 MB) 31 Aug 2012
  Island Bay Enhancement Trust (PDF, 2.4 MB) 19 Jun 2012
  Southland Christmas Parade Charitable Trust (PDF, 1.6 MB) 24 May 2012
  Focus Paihia Community Charitable Trust (PDF, 2.2 MB) 16 Apr 2012
  Waikato Rowing and Performance Centre Incorporated (PDF, 2.1 MB) 5 Apr 2012
  Omiha Welfare and Recreational Society Incorporated (PDF, 4.5 MB) 5 Apr 2012
  New Zealand Council for Civil Liberties Incorporated (PDF, 2 MB) 14 Mar 2012
  Arab-New Zealand Global Council for International Relations (PDF, 2.5 MB) 8 Feb 2012
  Fulbright New Zealand Alumni Association Inc (PDF, 1.7 MB) 28 Oct 2011
  Auckland Water Polo Academy & Educational Trust (PDF, 1.8 MB) 16 Aug 2011
  Otago Heritage Bus Society Incorporated (PDF, 2 MB) 16 Aug 2011
  Te Kaporangi Charitable Trust (PDF, 1.9 MB) 16 Aug 2011
  Kaikoura Aero Club Incorporated (PDF, 1 MB) 15 Jul 2011
  Ginkgo Green NZ Limited (PDF, 642 KB) 13 Jul 2011
  HoodStreet.co.nz Trust Board (PDF, 2.9 MB) 5 May 2011
  Karmic Charity Trust (PDF, 1.6 MB) 13 Apr 2011
  New Zealand Trotting Hall of Fame Incorporated (PDF, 97 KB) 17 Mar 2011
  Interplast Australia and New Zealand (PDF, 54 KB) 17 Mar 2011
  Optimist Worlds NZ Ltd (PDF, 107 KB) 16 Feb 2011
  5Million Flying Kiwis Trust (PDF, 205 KB) 16 Feb 2011
  Lift Off Levin Charitable Trust (PDF, 139 KB) 17 Dec 2010
  RPC South (The Ratas) Incorporated (PDF, 79 KB) 29 Nov 2010
  Bayswater Community Committee Incorporated (PDF, 130 KB) 29 Nov 2010
  Engage Trust (PDF, 126 KB) 29 Nov 2010
  Te Awe (Wellington Maori Business Network) Incorporated (PDF, 101 KB) 20 Oct 2010
  Western B O P Grey Power Association Incorporated (PDF, 79 KB) 20 Oct 2010
  Rotary International District 9920 Incorporated (PDF, 55 KB) 20 Oct 2010
  Women in Film and Television (NZ) Incorporated (PDF, 90 KB) 14 Oct 2010
  The New Zealand Centre for Local Government Studies Trust (PDF, 80 KB) 23 Sep 2010
  Korako Karetai Trust (PDF, 129 KB) 23 Sep 2010
  NZ Border Canary Breeders Society Incorporated (PDF, 526 KB) 7 Sep 2010
  Piha Ratepayers and Residents Association Incorparated (PDF, 804 KB) 24 Aug 2010
  Henderson Returned Services Association Incorporated (PDF, 840 KB) 24 Aug 2010
  Pirongia Tourism Association (PDF, 71 KB) 18 Aug 2010
  Exodus Ministries Trust Board (PDF, 809 KB) 18 Aug 2010
  CITWATCH Charitable Society Incorporated (PDF, 1.1 MB) 22 Jul 2010
  The Centre for Independent Studies Limited (PDF, 340 KB) 11 Jun 2010
  Draco Foundation (NZ) Charitable Trust (PDF, 857 KB) 11 Jun 2010
  Citizens Commission of Human Rights Incorporated (PDF, 1.1 MB) 21 May 2010
  Save Our Arts Centre Society Incorporated (PDF, 1.1 MB) 21 May 2010
  Nature Coast Trust (PDF, 1.5 MB) 10 May 2010
  Fashion Industry New Zealand Incorporated (PDF, 1.3 MB) 20 Apr 2010
  Central Festival Trust Board (PDF, 958 KB) 15 Apr 2010
  Greater Auckland Netball Limited (PDF, 1018 KB) 15 Apr 2010
  Greenpeace of New Zealand Incorporated (PDF, 1.7 MB) 15 Apr 2010
  Liaison (PDF, 2 MB) 15 Apr 2010
  Wellington Irish Society Incorporated (PDF, 550 KB) 13 Apr 2010
  Hastings City Marketing Incorporated (PDF, 1.4 MB) 1 Apr 2010
  Mancan Foundation Limited (PDF, 1.5 MB) 26 Mar 2010
  The Sensible Sentencing Group Trust (PDF, 2.6 MB) 16 Mar 2010
  New Zealand Miniature Horse Association Incorporated (PDF, 1.2 MB) 8 Mar 2010
  Auckland Tourism and Visitors Trust (PDF, 2.5 MB) 12 Feb 2010
  Team New Zealand Limited (PDF, 371 KB) 11 Feb 2010
  Team New Zealand Trust (PDF, 1.7 MB) 11 Feb 2010
  Balloons Over Waikato Charitable Trust (PDF, 1.7 MB) 3 Feb 2010
  Dunedin Cable Car Trust (PDF, 749 KB) 3 Feb 2010
  The Christ Circle Trust (PDF, 2 MB) 3 Feb 2010
  Nelson Lakes Gliding Club Incorporated (PDF, 1.2 MB) 13 Jan 2010
  Kaiapoi Promotion Association Incorporated (PDF, 517 KB) 6 Jan 2010
  Enterprise North Shore Trust (PDF, 832 KB) 24 Dec 2009
  Canterbury Kennel Association Incorporated (PDF, 640 KB) 23 Dec 2009
  Nelson Regional Economic Development Agency (PDF, 1.5 MB) 23 Dec 2009
  Waihi Beach Community Events and Promotions Association Incorporated (PDF, 1 MB) 23 Dec 2009
  North Canterbury Economic Development Trust (PDF, 1.8 MB) 18 Dec 2009
  Magog Motorcycle Club Incorporated (PDF, 1.2 MB) 15 Dec 2009
  The Christchurch Heritage Trust (PDF, 1.1 MB) 15 Dec 2009
  Alexandra Blossom Festival Committee Incorporated (PDF, 711 KB) 26 Nov 2009
  Jacks Point Community Housing Trust (PDF, 941 KB) 26 Nov 2009
  The Grand Lodge of Antient Free and Accepted Masons of NZ (PDF, 1.6 MB) 26 Nov 2009
  Education New Zealand Trust (PDF, 821 KB) 19 Oct 2009
  Facilities Management Association of New Zealand Incorporated (PDF, 1.1 MB) 19 Oct 2009
  Truth Honesty Ethics Trust (PDF, 1.1 MB) 19 Oct 2009
  NZ Billiards and Snooker Association Incorporated (PDF, 1 MB) 19 Oct 2009
  Canterbury Development Corporation Trust (PDF, 923 KB) 30 Sep 2009
  Thorndon Farmers' Market Trust (PDF, 984 KB) 30 Sep 2009
  Canterbury Development Corporation (PDF, 1.4 MB) 28 Sep 2009
  Canterbury Economic Development Fund (PDF, 1.4 MB) 28 Sep 2009
  Marlborough Associated Modellers Society Incorporated (PDF, 847 KB) 21 Sep 2009
  Naturopaths of New Zealand Incorporated (PDF, 1.1 MB) 21 Sep 2009
  The Fernhill Heritage Foundation (PDF, 816 KB) 21 Sep 2009
  The Otago Model Engineering Society Incorporated (PDF, 910 KB) 21 Sep 2009
  Accounting and Finance Association of Australia and New Zealand Limited (PDF, 1.3 MB) 24 Aug 2009
  Ashburton Enterprise Agency (PDF, 1.2 MB) 24 Aug 2009
  New Zealand Co-operatives Association Incorporated (PDF, 1 MB) 24 Aug 2009
  Rakaia River Fishing Promotions Incorporated (PDF, 890 KB) 24 Aug 2009
  The Browns Bay Racquets Club Incorporated (PDF, 344 KB) 24 Aug 2009
  The Huia Fishing Club Incorporated (PDF, 945 KB) 24 Aug 2009
  Coromandel Information Centre Incorporated (PDF, 846 KB) 9 Jul 2009
  The Afrikaans Club Charitable Trust (PDF, 768 KB) 9 Jul 2009
  Waitakere Enterprise Trust Board (PDF, 1.2 MB) 9 Jul 2009
  Cuetech Trust (PDF, 938 KB) 15 Jun 2009
  Five Finger Crafts Incorporated (PDF, 689 KB) 15 Jun 2009
  Partnership Wellington Trust (PDF, 919 KB) 15 Jun 2009
  Western Bay of Plenty Tourism and Visitors Trust (PDF, 665 KB) 15 Jun 2009
  Runway Hawke's Bay Trust Board (PDF, 772 KB) 18 May 2009
  Community Bereavement Trust (PDF, 687 KB) 22 Apr 2009
  Tairua Information and Community Services Society Incorporated (PDF, 706 KB) 22 Apr 2009
  The Bach (Whangarei) Incorporated (PDF, 747 KB) 22 Apr 2009
  Wainuiomata Pioneer Church Preservation Society Incorporated (PDF, 382 KB)  Charity now registered. See Charity Summary page. 22 Apr 2009
  The Vision Manawatu Trust (PDF, 1.1 MB) 12 Mar 2009
  Midwifery and Maternity Providers Limited (PDF, 999 KB) 26 Jan 2009
  Public Access New Zealand Incorporated (PDF, 1.4 MB) 26 Jan 2009
  Venture Taranaki Trust (PDF, 1004 KB) 26 Jan 2009
  New Zealand Society of Diversional Therapists Incorporated (PDF, 889 KB) 9 Dec 2008
  Tourism Catlins (PDF, 768 KB) 27 Nov 2008
  Whitianga / Coromandel Peninsula Commercial Fishermen's Association (PDF, 343 KB) 4 Sep 2008
  Canterbury Heritage Building Trust (PDF, 550 KB) 5 Aug 2008
  New Zealand National Quality Awards Foundation (PDF, 419 KB) 5 Aug 2008
  The Onehunga Enhancement Society Incorporated (PDF, 425 KB) 5 Aug 2008
  Sri Lanka Friendship Society Waikato Incorporated (PDF, 457 KB)  Charity now registered. See Charity Summary page. 9 Jul 2008
  The New Zealand Society of Authors (Pen New Zealand Incorporated) (PDF, 516 KB) 9 Jul 2008
  The North Shore Riding Club Incorporated (PDF, 275 KB) 9 Jul 2008
  The Post Office Welfare Trust (PDF, 1.1 MB) 9 Jul 2008
  Travis Trust (PDF, 598 KB) 3 Jun 2008
  The Game and Forest Foundation of New Zealand Incorporated (PDF, 411 KB) 7 Apr 2008
  Women in Film and Television (Auckland) Incorporated (PDF, 685 KB) 4 Apr 2008
  The Auckland Tourism and Visitors Trust (PDF, 621 KB) 17 Dec 2007
  Enterprise North Shore Trust (PDF, 424 KB) 5 Dec 2007
  Film and Video Labelling Body Incorporated (PDF, 685 KB)  Charity now registered. See Charity Summary page. 24 Sep 2007
  New Zealand Credit and Finance Institute Incorporated (PDF, 603 KB) 9 Aug 2007
  The Society for Promotion of Community Standards Inc (PDF, 470 KB)  Charity now registered. See Charity Summary page. 20 Jul 2007

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