Updated June 2026
A registered charity can choose to wind up at any time. When a charity winds up, it stops operating and ceases to exist. The steps involved will depend on the charity's legal structure and governing document.
A charity may choose to wind up for a range of reasons, including:
- its purposes are no longer relevant
- its services are no longer needed
- it is no longer financially sustainable
- it no longer has enough members or support
- it is merging with another organisation
- it is changing to a different legal structure
- it has entered liquidation.
What you need to do
Before winding up, your charity must:
- settle any outstanding debts and liabilities
- collect any money owed to the charity
- follow any wind-up clause in its governing document
- ensure any remaining assets continue to be used for charitable purposes,
For example, assets may be transferred to another registered charity if this is permitted under the charity's governing document.
You should also:
- notify Charities Services and apply to deregister your charity
- update the Companies Office if your charity is incorporated
- contact Inland Revenue about any tax obligations or changes to tax treatment.
Check your rules
It is important to carefully review your charity's governing document to understand what happens when the charity winds up.
If the charity has assets such as investments, cash, or land, these must be distributed in accordance with the governing document and used only for charitable purposes.
A registered charity must notify Charities Services when it is winding up so it can be removed from the Charities Register.
Changing your legal structure
If your charity is changing its legal structure rather than closing, you may be able to keep your charity registration number. Update your charity's details and provide your new governing document to Charities Services.
You should also contact Inland Revenue and, if applicable, update your details with New Zealand Companies Office.