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Annual return checklist for smaller charities
Published 12 February 2020
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Annual reporting to Charities Services only comes around once a year, six months after your financial due date. However, you should be recording the information you need to report on throughout the year. We know that completing an annual return and performance report can sometimes be tricky, particularly for smaller charities. We have many resources on our website to support you with your annual reporting, including our Tier 3 and Tier 4 annual reporting guides and ou… -
Better Public Media Trust appeal of Charities Registration Board decision dismissed.
Published 3 March 2020
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The appeal to the High Court by Better Public Media Trust of Te Rātā Atawhai’s (the Charities Registration Board) decision of 24 April 2019 has been dismissed. The Board had declined the Trust’s application to be a registered charity under the Charities Act 2005.
Roger Holmes Miller, Board Chair, notes that the recent High Court decision confirmed the Board’s decision that the Trust’s purposes are not exclusively charitable.
The Board acknowledges the High Court’s guida… -
COVID-19 information
Reviewed 18 August 2021
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We know there are lots of sources of information on COVID-19. Here you will find:
how Charities Services will be working through the different alert levels
information on COVID-19 for registered charities
information on how to support charities for the public
other useful resources for charities
These pages will be updated regularly with additional information and resources so please keep an eye out. Be kind and look after yourself and your whānau.
He waka eke noa (We&… -
Information for registered charities about COVID-19
Updated 20 January 2022
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Here you will find answers to some of the questions you may have in regards to your obligations as a registered charity during this time and what support is available. For a list of further information or resources for registered charities please see our resources page.
All charities should read the guidelines and follow updates from the Government's COVID-19 website. These include health advice for the public, guidance for different sectors and providers, and reso… -
Information about supporting registered charities through COVID-19
Updated 2 December 2021
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There are many charities committed to supporting whānau, hapu, iwi and communities across Aotearoa with the ongoing impacts of COVID-19. If you also want to help then it is important to follow these tips to ensure that you will help those in need.
What should I donate to?Food banks, housing assistance, and food delivery services for vulnerable groups, are all areas which will likely need additional assistance. The Spinoff has written a helpful article outlining How to… -
Charities, elections and political parties
Election time and charities In election years, charities should take special care to ensure their independence from political parties and candidates.
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Charities add a valuable and trusted voice on issues that affect their communities. Charities can speak up, including in election time, and it’s important that they do.
The important thing for charities is ensuring that any activity they carry out is in support of their charitable purpose, and in the best interests of their charity. This is b… -
How COVID-19 may affect your audit report
Published 5 June 2020
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[ 5 minutes to read]
Understandably, many of us are anxious about what the future holds for ourselves and the organisations we work or volunteer for. Auditors face the same challenges, which means that some audit reports may look different to what you are used to.
The uncertainty organisations face can significantly affect their performance reports and/or financial statements. Similarly, physical distancing measures have made it difficult or in some cases impossible for… -
Who are your officers and what do they do?
Updated on 5 October 2023
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Officers of a charitable entity are responsible for ensuring that their organisation is run in accordance with its rules and the requirements of the Charities Act 2005. In particular, an officer needs to ensure that their organisation’s funds and assets are used exclusively to advance the charitable purposes of the organisation. Your organisation’s charitable purposes are stated in its rules document, so one of the most important roles of an officer is to have a thorou… -
Personal liability
People often ask us to clarify their personal liabilities as an officer of a charity. Your personal liability depends on the structure of your charity.
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As an officer, you should have a good understanding of your charity’s rules document and its legal structure. You should also understand laws that may apply to your charity such as health and safety, tax, contract and labour laws.
If your organisation is an unincorporated group, you may be personally liable for any obligations the group takes o… -
Governance information for new officers
The information and resources on this page can help you with running and governing your charity.
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Support for new officers videoPublished 6 July 2021
As an officer your biggest responsibility is to act in the best interest of your charity, making sure it remains focused on its purpose and the benefit it provides to the public.
This video and resource sheet is a starting point to help you understand your role as an officer and how you can contribute to governing your charity well.…