International charities and activities

Updated June 2026

This page explains when overseas charities, and charities with overseas activities, may be able to register in New Zealand.

When overseas purposes and activities can be charitable

Charities may have overseas purposes or carry out activities outside New Zealand.

An organisation will not fail the charitable purpose test just because its purposes or public benefit are overseas. For example, a New Zealand charity may be set up to relieve poverty in another country.

The Charities Act 2005 (the Act) does not specifically deal with international charities and activities. We assess each application we receive on a case-by-case basis, against the criteria set out in the Act.

To be eligible for registration under the Act, an overseas charity must either:

  • be established in New Zealand, or
  • have a very strong connection to New Zealand, so we can monitor the charity and carry out our compliance functions.

When an organisation is established in New Zealand

A charity does not need to be incorporated to be registered.

However, if an overseas organisation is a body corporate, it must be incorporated under New Zealand law to be considered established in New Zealand.

Example:

An overseas company must be incorporated here under the Companies Act 1993 to meet this requirement.

How we assess a very strong connection to New Zealand

If an overseas charity is not incorporated under New Zealand law, it may still be able to register if it has a very strong connection to New Zealand.

That connection must be strong enough for Charities Services to monitor the charity and use its enforcement powers if needed.

When we assess this connection, we look at things such as:

  • whether the charity has a centre of administration in New Zealand
  • how many of its officers live in New Zealand
  • how much of its property is held in New Zealand
  • whether there are arrangements for exchanging information between New Zealand and the country where the charity operates
  • whether reliable information is available about the charity, its officers, and any history of serious wrongdoing or regulatory concern
  • whether the charity has purposes directed at the New Zealand public, or carries out activities in New Zealand
  • any other strong connections it has to New Zealand

These factors help us decide whether the charity has a strong enough connection to New Zealand for us to monitor it and carry out our compliance functions.

Using funds for overseas charitable purposes

Charities can use funds for overseas charitable purposes if their rules allow this.

If an organisation plans to change how much of its income it spends overseas, it should contact us.

Charities with mainly overseas purposes may not qualify for donee status under the Income Tax Act 2007. Donee status is separate from charity registration, and Inland Revenue can provide guidance on how this may affect a charity’s tax liability.

Examples of how we assess applications

These examples show how the registration requirements may apply to different types of organisations.

Example 1: New Zealand-based charity operating overseas

A charity is established in New Zealand to relieve poverty in another country. It delivers aid programmes overseas but is governed and administered from New Zealand.

In this case, its overseas focus does not prevent registration because the organisation is clearly established in New Zealand and its purposes are charitable.

Example 2: overseas organisation with limited New Zealand presence

The organisation is based overseas and carries out most of its activities outside New Zealand. Its connection to New Zealand is limited, with little of its governance, operations or charitable activity taking place here.

In this case, the organisation may not meet the registration requirements because we may not be able to monitor it effectively or enforce compliance.