Search Results
-
Sport and recreation
This page explains when sport and recreation organisations may be considered to be charitable.
Read more about "Sport and recreation"...
When are sport and recreation organisations charitable?The promotion of sport and recreation in and of itself is not a charitable purpose. However, sporting organisations can qualify for registration as charities if the promotion of sport is the means by which a charitable purpose is pursued, for example the "advancement of education" or "promotion of health." They must also advan… -
International charities and activities
This page outlines our position regarding registering charities that are based overseas or entities based in New Zealand that carry out activities overseas.
Read more about "International charities and activities"...
The Charities Act does not specifically deal with international charities and activities. We assess each application we receive on a case-by-case basis, based on the criteria set out in the Act.
New Zealand entities will not fail the charitable purpose test simply because they have an overseas purpose or their public benefit is directed ov… -
Broad purposes
The purposes in an organisation's rules are really important and this page explains why broadly worded purposes may not be acceptable.
Read more about "Broad purposes"...
The written purposes of an organisation, as set out in its rules, are important in that they determine the type of activities that the organisation may carry out. These rules will bind not only the people currently involved in the organisation but the people who are involved in the future. Having very clear purposes is important so that the charitable objec… -
Charitable purpose and your rules
Your rules are the documents that set out your charity's purposes, what you do and how you operate. For example, they may be your trust deed, constitution or charter. If your organisation was specifically set up under an Act of Parliament, your rules may be set out in that Act.
Read more about "Charitable purpose and your rules"...
Why do we need a copy of your rules?/He aha mātou e pīrangi ai ki tētahi tārua o ō koutou tikanga?When we receive an application for registration, the organisation’s rules document is assessed, as are the activitie… -
He pārongo mō te rēhita i te marae kei tētahi whenua rāhui Māori - Registering a marae on a Māori reservation as a charity
This page outlines the information you need to provide if your marae is on a Māori reservation and you would like to apply to become a registered charity.
Read more about "He pārongo mō te rēhita i te marae kei tētahi whenua rāhui Māori - Registering a marae on a Māori reservation as a charity"...
Download a PDF version of the information on this page here.
Kei whea te whenua rāhui Māori - Māori reservation locationProviding one of the following will help us locate the Māori reservation for your marae:
Block name and/or number - Visit Māori Land online to search for your reservation. You can search using the Management Structure sear… -
Backdating registration applications
The Charities Act 2005 enables Charities Services to backdate registration to the date on which it received a properly-completed application, provided the organisation is qualified for registration at that date.
Read more about "Backdating registration applications"...
Backdating of applicationsThe Charities Registration Board has the power, under section 20 of the Charities Act 2005, to backdate the registration of charitable organisations. This means that the organisation will be treated as though it was a charitable entity at a date before the act… -
Restricting information
The Charities Act 2005 emphasises transparency and the availability of information about registered charities to "promote public trust and confidence in the charitable sector".
Read more about "Restricting information"...
The Act requires information on the Charities Register to be available to the public. However, it also allows Charities Services to prevent the public from seeing information if it is in the "public interest" to do so. This is a high threshold. For example, there could be circumstances where it would… -
Starting up
Here is where you can find resources to help you if you are considering starting a new charity.
Read more about "Starting up"...
If you are considering starting a new charity there is a lot of information available to help you. On our website we have detailed guidance on what you will need to register, such as your charitable purpose, your rules document, the officers of your charity and the benefits and obligations of being registered.
Starting up a charity resource in multi-languagesTe Reo Māori
Cook Islands Māori
English… -
He pārongo mō te rēhita i te marae kei tētahi whenua rāhui Māori - Registering a marae on a Māori reservation as a charity
This page outlines the information you need to provide if your marae is on a Māori reservation and you would like to apply to become a registered charity.
Read more about "He pārongo mō te rēhita i te marae kei tētahi whenua rāhui Māori - Registering a marae on a Māori reservation as a charity"...
Download a PDF version of the information on this page here.
Kei whea te whenua rāhui Māori - Māori reservation locationProviding one of the following will help us locate the Māori reservation for your marae:
Block name and/or number - Visit Māori Land online to search for your reservation. You can search using the Management Structure sear… -
PBE Combinations standard
Published 12 July 2019
Read more about "PBE Combinations standard"...
On 4 July 2019 the External Reporting Board (XRB) issued the new financial reporting standard PBE IPSAS 40 PBE Combinations for application by Tier 1 and Tier 2 registered charities (that is, charities with annual operating expenditure over $2 million).
The purpose of the standard is to provide guidance on accounting for situations where two or more entities are combining into a single entity and/or where one entity is taking control of another.
In particular the standa…