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Financial management
As an officer, you are responsible for the financial sustainability of your organisation and ensuring funds and assets are used to advance your organisation’s charitable purposes. It's critical that financial accounting and reporting systems in your organisation are accurate and transparent.
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Your organisation must keep written records of your accounts and prepare financial statements. Check your rules to find out if they require your accounts to be audited or reviewed.
Officers also need… -
Resolving disputes
When running a charity it is not uncommon for disputes to arise. Disputes can occur between a charity’s members, within its governing and management bodies or between the charity and a third party such as a landlord or supplier. It is important that the officers of a charity resolve internal disputes quickly, because they can harm how a charity operates.
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It is important that your charity has set policies and procedures for resolving disputes and complaints. These may be set out in your rules or… -
Open data
The open data service is intended to be used by software developers who wish to write applications making use of the data from the Charities Register. The service should not be used by users simply looking to access information about charities.
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Some of the Data Dictionary headings have changed as of 01/06/2022. You will need to update your applications to account for the new headings.
Limitation on the use of email addresses
The publication of email addresses on the Charities Register does no… -
Privacy statement
The Charities Services systems to which this website connects and related equipment may be subject to monitoring. Personal information regarding users may be collected for statistical purposes in determining the use of this website.
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Information Charities Services may collect about you will not be disclosed to any other person in a form that will identify you except in the following circumstances:
Where you have consented to such disclosure, or
Where such disclosure is required or permitted by… -
Update charity details
Registration with Charities Services obliges charities to notify us of changes to name, address for service, balance date, rules, purposes or officers no later than three months after the effective date of the change. This notification is to be done via use of the Update Details form online or via paper copies. We will then check that the changes do not affect your registration status.
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One of the reasons why it is essential to ensure that your charitable entity information is up-to-date is beca… -
Copyright
Unless otherwise indicated, material featured on this website is subject to Crown copyright protection. This material may be used for personal or in-house use without fee or further permission. For permission to reproduce the material for any purpose other than personal or in-house use, contact the webmaster@dia.govt.nz.
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In all cases, the material must be reproduced accurately and not be used in a misleading context. Where the material is being published or issued to others, the source of the m… -
Tier 4
Resources and information to help charities with the Tier 4 standard. This includes the Annual Reporting Guide for Tier 4 charities, the Get started videos, and links to download the Standard, template and guidance notes.
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Charities with annual operating payments under $140,000 that do not have public accountability can choose to use the Tier 4 Standard. Refer to Which tier will I use? for more information about the tiers. -
Which tier will I use?
This information helps you decide which reporting tier to use and explains some important accounting terms.
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The reporting standards are part of a tiered system. All charities default into Tier 1, but may choose to report in another tier if they meet certain criteria.
The criteria for each tier are shown below. The tier that a charity reports under is determined by the annual expenses or operating payments of its previous two financial years. Look at your last two annual financial statements… -
FAQs
Answers to some frequently asked questions about the reporting requirements.
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What changed and why? Financial reporting standards were introduced in 2015 to provide consistent, transparent information to the donating and taxpaying public. The reporting standards are based on a tier structure that reflects the size and complexity of the charity. Previously, there were a number of ways that you could present your financial statements.
How do we know what tier we are in?The tier that you report u… -
Statutory audit and review requirements
Changes to the Charities Act 2005 created statutory audit and review requirements for medium and large registered charities. The current thresholds have come into effect from 1 January 2022
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Are you affected?If your total operating expenditure for each of the previous two accounting periods was:
over $550,000 (medium) – your financial statements must be either audited or reviewed by a qualified auditor
over $1.1 million (large) – your financial statements must be audited by a qualified audit…