Group registration
Updated June 2026
Registered charities that are affiliated or closely related and share similar charitable purposes can apply to register as a group under the Charities Act 2005.
If a group registration application is approved, Charities Services will work with the parent organisation to agree the group's terms and conditions. These set out how the group will meet its ongoing obligations under the Charities Act 2005, including annual reporting and notifying us of changes affecting member charities.
For annual reporting, the parent organisation may:
- submit a consolidated annual report on behalf of the group, or
- provide the individual reporting information for each member charity.
Who can register as a group?
Two or more registered charities can apply to register together as a group if they:
agree to register together as a group
- appoint one charity to act on behalf of the group (the parent)
are affiliated or closely related
have similar charitable purposes.
If the application for group registration is successful, the group will have its own unique name and registration number.
What is the parent's role?
The parent charity acts on behalf of the group and is the main contact for Charities Services.
The parent:
- leads the group registration application
- provides information requested during the application process
- works with Charities Services to agree the group's terms and conditions
- helps ensure the group meets its ongoing obligations.
Depending on the agreed terms and conditions, the parent may also be responsible for annual reporting and notifying Charities Services of changes affecting group members.
The parent is usually an existing organisation within the group, such as a head office, national body, or local office.
Terms and conditions for groups
If a group registration application is approved, Charities Services and the parent will agree terms and conditions for the group.
These set out how the group will meet certain requirements under the Charities Act 2005, including:
- annual reporting
- financial reporting
- notifying Charities Services of key changes.
In some certain circumstances, the parent may be able to delegate these responsibilities to individual group members.
Annual returns and financial statements
The terms and conditions can require the parent to prepare financial statements on a consolidated basis or separately in respect of each registered charity that forms part of the group. In deciding between these options, Charities Services takes into account:
the needs of the users of the financial statements
the purposes of the Charities Act
what is required under the reporting standards.
Consolidated reporting
Under consolidated reporting, the parent submits:
- one annual return
- one set of consolidated financial statements covering the entire group
- all group members must have the same balance date.
This option is only available when the parent controls all group members for financial reporting purposes. For financial reporting purposes, control has a specific meaning. It is not simply being affiliated or connected. Control means having the power to govern another entity's financial and operating policies and benefit from its activities.
As part of the application process, you will be asked whether the parent controls any proposed group members for financial reporting purposes. Even where consolidated reporting is available, you can request separate annual returns and financial statements for each group member.
Separate reporting
Under separate reporting, the parent submits:
- separate annual returns for each group member
- separate financial statements for each group member.
The parent can delegate filing responsibilities to individual group members.
Notifying changes
The parent is usually responsible for notifying Charities Services of changes affecting the group or its members, including:
- names
- contact details
- officers
- balance dates
- governing documents
- charitable purposes
Group members may need to provide this information to the parent. In some cases, group members can update their own details through their online account.
Removal of a group member
A member may be removed from a group if:
- it is no longer affiliated or closely related to the parent
- it no longer qualifies for registration as a charity
- it is no longer appropriate for the organisation to be part of the group.
A group member can also be removed at the request of the parent or the group member. Contact us if you would like to remove a member from a registered group.
Apply for group registration
Applications for group registration must be made online. To apply, email ccregistrationinfo@dia.govt.nz We will contact you to explain the application process.