Published 13 September 2019
In its decision dated 12 September 2019 Te Rātā Atawhai, the independent Charities Registration Board, (the “Board”) has decided to decline the application of Football Otago Youth Development Academy Trust 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…
This resource is intended to help Tier 4 charities complete their performance report and submit their annual return.
As a registered charity you are required to complete your performance report and submit your annual return no later than six months after the end of your financial year. This short, simple guide outlines what you will need to complete your performance report and annual return easily and accurately.
Click here to view the How to complete your performance report and annual return…
Recording of webinar held on 26 September 2019
In this webinar representatives from the Police, the Ministry of Justice and Council for International Development will walk you through what terrorism financing is and how organisations like yours can unwittingly be taken advantage of to fund terrorism.
It covers:
What terrorism financing is
What our international obligations are and why it matters to New Zealand
How not-for-profits can be abused to raise and move funds for terrorist purposes, e…
Published 23 October 2019
This week (October 21-25 2019) is Charity Fraud Awareness Week. Over the course of the week, regulator's from all around the world - Charities Services included - will be raising awareness and sharing good practice in tackling fraud and financial crime.
The Fraud Advisory Panel website has more information and an excellent range of resources on charity fraud prevention. One such resource we recommend is 8 Guiding Principles for Tackling Fraud.
We are stronger…
Published 29 October 2019
[ 3 minutes to read]
One of the main purposes of the Charities Register is to provide the public with access to information on all registered charities. The basic idea is that a charity gets certain benefits for being registered and, in return, the charity provides the public information about its activities and finances. We know that transparency around the use of charitable funds is one of the key drivers of public trust and confidence in charities.
Some informatio…
Published 11 November 2019
Need help drafting a set of rules for your incorporated society?
The Ministry of Business, Innovation & Employment (MBIE) have designed a ‘do-it-yourself’ constitution builder for societies. It’s an online tool that will help you produce a draft set of rules (formally known as a constitution).
We worked with MBIE to make sure that if you want to be a charitable incorporated society, the rules will meet most of our requirements. If you want to be a charity, you…
Published 20 November 2019
Chartered Accountants Australia and New Zealand (CA ANZ) have released their latest edition of Enhancing not-for-profit reporting. The guide was created with the purpose of supporting organisations in the not-for-profit and charity sector with their reporting requirements.
There are two parts to the guide. Part A: Enhancing performance reporting is a trans-tasman resource that includes examples of good performance reporting practice and a useful checklist to help ent…
This page outlines what to consider when deciding what legal structure is most appropriate for you and guidance on writing your rules documents.
Te hanganga ā-ture - Legal structureIf your organisation is a Māori charity which is not a marae, there are other legal forms your organisation can take. Community Toolkit has more information on choosing the right legal structure for your group.
Te Puni Kokiri has guidance regarding the different legal structures Māori organisations can take. It cov…
This page features stories that celebrate the important mahi of marae and other charities with a kaupapa Māori focus.
Te hiranga o ngā whakahaerenga whaitake o ngā rōpū mahi atawhai Māori: he mātaitanga - The importance of effective governance in Māori charities: a case studyEffective governance is vital for the success of any charity, however, in Māori charities, governance has its own unique challenges. When enforcing good governance Māori charities also need to think about tikanga principles…
The External Reporting Board (XRB) has introduced a requirement in the Tier 3 and 4 financial reporting standards that all performance reports are signed once finalised.
For all financial years ending on or after 31 December 2019 (due with Charities Services from 30 June 2020) Tier 3 and Tier 4 performance reports will need to include:
Date the performance report was approved and authorised
Details of who authorised the performance report (usually this will be one or more of the officers of yo…