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Registered Charities

Deregistration

Section 31 of the Charities Act 2005 says that a charity is deregistered as a charitable entity if it is removed from the Charities Register.

A registered charitable entity may be removed from the Register (deregistered) for various reasons. It may choose to be taken off the Register, or Charities Services may decide to deregister it.

A charity may ask to be deregistered at any time and for any reason. Perhaps the charity is winding-up and will cease to exist, or it no longer meets the requirements of the Charities Act — for example, it has changed its rules to include purposes that are not exclusively charitable. Or it simply no longer wants to be on the Register.

For more information on charitable purpose, go to the Charitable purpose page. You can view the list of deregistered charities on the published list below.

What are the effects of deregistration?

Details shown on the Charities Register

The following details will be shown on the Register after a charity has been deregistered:

Tax exemptions

Only those charities currently on the Charities Register are eligible for charitable tax status. We advise Inland Revenue when we remove charities from the Register.

Deregistered organisations should contact Inland Revenue to discuss their tax liabilities.

Charitable status

A deregistered charity must no longer:

If it is an incorporated society, it must go back to filing returns with the Companies Office.

Some funding may not be available as some funders have policies that mean they only support charities that are on our Register.

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What happens if a charity wants to go back on the Register?

In all cases where a charity wishes to go back on the Register after it has been deregistered, it will need to follow the application process in full. That is to say, it will need to complete an application form, certify each of its officers and provide a copy of its rules and any other documents as required.

However, section 31(4) of the Act says that Charities Services may order that:

Before Charities Services makes one of these orders, however, it must notify the charity that it is intending to do so and give the charity a reasonable time to make submissions on the matter.

If either or both of the above orders are in place then the charity in question must not apply again (or must not apply with that person as an officer) until after the specified dates have passed.

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Can Charities Services choose to deregister a charity?

Yes. Charities Services has the authority to deregister a charity that:

However deregistration will not happen without the charity being given the chance to have its say on the matter.

Under section 33 of the Act, Charities Services must give the charity notice in writing of its intention to remove it from the Register. The notice must include the reason and give the charity at least 20 working days after the date of the notice to reply with an objection.

The charity and any officer of the charity can object on either or both of the following grounds:

If Charities Services receives an objection from a charity that it is considering deregistering, it must not deregister it unless it is satisfied that:

if your charity receives a notice saying that Charities Services intends to remove it from the Register you have the right to object — but it is important that you do so within the timeframe stated in the notice.

If Charities Services doesn't hear from you it will begin steps to formally deregister the charity.

Contact Charities Services as soon as you can even if it is to confirm that you have received the notice and will be making an objection.

If Charities Services proceeds to deregister the charity, it will advise it in writing fully explaining the decision.

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How should a charity ask to be deregistered?

One of its officers or a person authorised to do so, should send either an email or a letter to Charities Services requesting deregistration. The legal name and registration number of the charity should be quoted in the request.

Deregistration requests should be sent to:

Please include attn: General Manager Registration in the subject line.

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Entities Removed from the Charities Register

Name of entity Decision date
  New Zealand Affordable Art Trust (PDF, 1.5 MB) 27 Feb 2014
  Hawera Cinema 2 Trust (PDF, 1.1 MB) 30 Sep 2013
  Family First New Zealand (PDF, 1.8 MB) 9 May 2013
  Plumbers, Gasfitters and Drainlayers' Board (PDF, 1.2 MB)  Reinstated 10 Dec 2012
  QLCHT Developments Limited.pdf (PDF, 267 KB) 5 Nov 2012
  Immunisation Awareness Society Incorporated (PDF, 2 MB) 19 Oct 2012
  Association of Local Government Engineering New Zealand Incorporated (PDF, 3.3 MB) 16 Oct 2012
  Wakatere Sailing Development Trust (PDF, 2 MB) 26 Oct 2011
  The Food and Agribusiness Market Experience Alumni Trust (PDF, 1.5 MB) 27 Sep 2011
  Rotary International District 9980 Inc (PDF, 2.3 MB) 27 Sep 2011
  Mokorina Whanau Trust (PDF, 1.1 MB) 25 May 2011
  Freedomsway Foundation Trust Aotearoa (PDF, 2 MB) 25 May 2011
  Business in the Community Limited (PDF, 35 KB) 17 Mar 2011
  The Business in the Community Charitable Trust (PDF, 161 KB) 17 Mar 2011
  Film Auckland Incorporated (PDF, 84 KB) 23 Sep 2010
  Film Central North Island Trust (PDF, 102 KB) 23 Sep 2010
  Film New Zealand Trust (PDF, 97 KB) 23 Sep 2010
  Kahungatanga New Zealand (PDF, 42 KB) 23 Sep 2010
  ICE Funds Ltd (PDF, 1.5 MB) 18 Aug 2010
  Queenstown Lakes Community Housing Trust (PDF, 992 KB) 18 Aug 2010
  The Icehouse Ltd (PDF, 2.3 MB) 18 Aug 2010
  National Council of Women of New Zealand Incorporated (PDF, 128 KB) 22 Jul 2010
  Octagon Market Trust (PDF, 1.1 MB) 21 Jun 2010
  Disabled Children's Trust (PDF, 671 KB) 11 Jun 2010
  Hope for Children Charitable Foundation Board (PDF, 904 KB) 11 Jun 2010
  Liberty Trust (PDF, 1.7 MB)  Reinstated 15 Apr 2010
  Enterprise Central Network Incorporated (PDF, 1.5 MB) 18 Mar 2010
  New Zealand Computer Society Incorporated (PDF, 1.6 MB) 18 Mar 2010
  First Home Ownership Trust (PDF, 1.5 MB) 18 Mar 2010
  The Joanne Wilson Medical Trust Board (PDF, 609 KB) 18 Mar 2010
  Lyttelton Information and Resource Centre Trust (PDF, 1.3 MB) 15 Dec 2009
  Matakana Information Centre Incorporated (PDF, 981 KB) 19 Oct 2009
  Grey Lynn Farmers' Market Incorporated (PDF, 881 KB) 22 Sep 2009
  Purple Patch (Tauranga) Incorporated (PDF, 796 KB) 31 Aug 2009

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