Benefits and obligations of being a registered charity

Updated June 2026

When you register as a charity, you receive benefits and must meet ongoing obligations. These requirements help support public trust and confidence in the charity sector.

Benefits of being a registered charity

Being a registered charity means you can:

• Call your organisation a registered charity
  This helps donors, funders and the public recognise and trust your organisation. It is an offence to state or imply that you are registered if you are not registered under the Charities Act 2005.
• Access tax benefits
  You may be exempt from income tax on all or some of your income and may be eligible for other tax concessions. You may also qualify for donee organisation status, which allows donors to claim a tax credit for their donations. Find more information about tax on Inland Revenue’s website.
• Apply for funding that is only available to registered charities
  Some funders restrict their funding to organisations that are registered charities.
• Be listed on the Charities Register
  Supporters, stakeholders and funders can view information about your purpose, activities and finances in one public place.
• Display your registration number on promotional and identification material
  This helps donors and funders confirm your registered charitable status.
• Build public trust and confidence
  Making information about your activities and use of resources publicly available supports transparency and accountability.
• Attend Charities Services meetings, education sessions and events
  These opportunities help charities stay informed and build capability.

Obligations of being a registered charity

Being a registered charity also has legal and reporting obligations. You must:

• Operate in accordance with the Charities Act 2005
  This sets the legal framework for how registered charities must operate in New Zealand.
• Carry out activities that advance only charitable purposes, as defined in law
  Your activities must align with the charitable purposes you are registered for. See the charitable purpose section of this website for more information.
• Provide public benefit, not private benefit
  Your activities and use of resources must benefit the public rather than individuals or private interests.
• Operate in line with your organisation’s rules
  This includes following the rules or trust deed that govern how your organisation is run.
• Report annually to Charities Services
  This includes completing an annual return, providing compliant non‑financial and financial information, and paying a filing fee where required.
• Tell Charities Services about changes to your organisation
  This includes changes to your rules, officers or contact details.
• Provide information about your organisation if requested by Charities Services
  This helps Charities Services monitor compliance and maintain public confidence in the sector under section 51 of the Charities Act 2005.
• Ensure fundraisers can provide your registration number if asked
  This supports transparency and helps protect donors.
• Understand your organisation’s information will be made publicly available on the Charities Register.
  Making this information public supports transparency and trust in the charity sector.