Published 24 April 2019
In its decision dated 24 April 2019 the independent Charities Registration Board (the “Board”) has decided to decline The Better Public Trust’s (the “Trust”) application to be a registered charity because it does not advance exclusively charitable purposes.
The role of the Board is to maintain the integrity of the Charities Register by ensuring that entities on the Charities Register qualify for registration.
The Board makes its decisions based on the facts before it…
The winners and highly commended in the New Zealand Charity Reporting Awards 2019Published 5 June 2019
[ 5 minutes to read]
Now in its second year, the New Zealand Charity Reporting Awards, organised and hosted by Chartered Accountants Australia and New Zealand (CA ANZ), recognise and celebrate best practice examples of charity reporting. The 2019 award recipients were acknowledged and prizes presented at the evening dinner of the Future Prospects for Charity Law, Accounting and Regulation C…
Here is where you can learn about the different benefits and obligations of registered charities under the Charities Act 2005.
Read more about "Benefits and obligations of registered charities"...Updated 22 April 2024
Note: New Annual Returns forms are now available for Tier 1-4 charities. These can be used by charities who choose to early adopt the new Tier 3 or 4 XRB new reporting standards (which become mandatory for reporting periods beginning on or after 1 April 2024) and Tier 1 and 2 charities who wish to use the new forms. For more information head to the New Forms Hub.
If you become registered, you will need to file an annual return.
You will be required to report annually by…
To be registered as a charity, your organisation must have charitable purposes.
What does it mean to have a charitable purpose?Your organisation’s purpose is what your organisation has been set up to achieve. You may also call this your overall mission or goal.
Your purposes are laid out in your organisation’s governing document (for example, your trust deed, constitution or charter).
In Aotearoa, our courts make decisions on what it means to have a charitable purpose. Over the years, as s…
Updated 17 March 2023
This page offers guidance on one of the four categories of charitable purpose, advancement of education. It explains how a charity can advance education in a charitable way, and provides some examples of wording used by charitable organisations.
To be charitable under this category, your organisation's purpose must:
provide some form of education
ensure learning is passed on to others.
The modern concept of "education" covers formal education, training an…
Here are some examples of wording used by charitable organisations to show how they fit within the "beneficial to the community" charitable purpose.
You should also read Charities Services information about Charitable purpose and your rules.
To be charitable under this category, the organisation's purpose must be:
very similar to the spirit and intent of those purposes listed in the Preamble to the Statute of Elizabeth (see below) or very similar to a charitable purpose as deci…
This page explains when community and economic development organisations may be considered to be charitable.
Can community and economic development organisations be charitable?In all cases, whether an organisation has a legally recognised charitable purpose will depend on its rules and the activities it undertakes. Not all community and economic development organisations will qualify for registration.
Community and economic development organisations are most likely to be considered in terms o…
What is advocacy?Updated 17 March 2023
This page explains what advocacy is, when advocacy is charitable and when it isn’t, and how advocacy purposes are assessed to determine whether they are charitable.
Charities are a valuable and trusted voice on issues that affect their communities. Charities can and do speak up in a variety of ways.
Some organisations carry out advocacy as a way of achieving their purposes. ‘Advocacy’ is a broad term that covers a wide range of different activities. In…