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Winding up a charity/Te Whakamutu Kaupapa
A registered charity may wind-up at any stage. This means that the charity will discontinue their activities and cease to exist. The process of winding up will be different for each charity depending on its legal structure and rules.
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There are a number of reasons a charity may wind-up, for example:
the purposes are no longer relevant or services are no longer required
the charity is not financially sustainable
a lack of members or support
the charity is becoming a company or changing their le… -
Terms of use
Standard Charities Services Website Disclaimer
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The information provided on this Charities Services website is intended to provide general information to the public and every effort has been taken to ensure that the information set out in this website is accurate. However, visitors to this website are advised that:
The information provided does not replace or alter the laws of New Zealand and other official guidelines or requirements.
Visitors to the Charities Services website should take specif… -
About Charities Services
We promote public trust and confidence in the charitable sector and encourage the effective use of charitable resources.
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Tax information
Inland Revenue administers charitable tax exemptions from things such as income tax and resident withholding tax. They also approve donee status which gives tax benefits to people giving donations to your organisation. Inland Revenue generally accepts Charities Services’ decisions regarding charitable registrations, so in most cases tax exemptions and donee status are approved.
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Guidance can be found on the Charities section on the Inland Revenue website or in the IR255 Guide – Charities and Don… -
Charitable purpose and political activity (updated)
Updated 17 March 2023
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In 2022 the Supreme Court released another important decision for charities on how they can carry out advocacy.
For more information please read our page Charities Services | Advocacy/Taunakitanga.
In 2014, the Supreme Court released an important decision for charities on how they can carry out advocacy. Collaborating with sector representatives, Charities Services updated its online information regarding political activity.
For more information, please read Advocacy f… -
Reporting standards
Reporting standards came into effect on 1 April 2015 and registered charities need to prepare financial statements in line with these standards.
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Tier 3
Resources and information to help charities with the Tier 3 standard. This includes the Annual Reporting Guide for Tier 3 charities, the Get started videos, and links to download the Standard, template and guidance notes.
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Charities with annual operating expenditure under $2 million that do not have public accountability can choose to use the Tier 3 Standard. Refer to Which tier will I use? for more information about the tiers. -
Reporting standards glossary
An alphabetical list of words relating to the reporting standards.
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Accrual-based accountingUnder accrual-based accounting, income and expenses are recorded when they are earned or incurred, rather than when cash is received or paid (for example, if your charity has had confirmation that it will receive a grant, but it has not yet been paid, you would still record this as income). Accrual-based accounting is typical in organisations with a significant number of transactions, recorded using accou… -
Tier 4 reporting webinars
Here you will find a number of different webinars to support you in completing both your performance report and annual return.
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Tier 4 charities – Tour of the performance report
In this webinar we explain: What a performance report is, how it fits in with your charity's annual return, what you need to complete one and how it can help your registered charity.
Annual reporting – An overview for Tier 3 and 4 charities
This webinar covers: What are the annual reporting obligations for regist… -
Tier 1 and Tier 2
Find out more about Tier 1 and Tier 2 standards and where to find further information.
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Charities Services' main focus is on supporting Tier 3 and Tier 4 organisations, which make up around 97% of the Charities Register and which are likely to have less resource available for an accountant.
Refer to the External Reporting Board's (XRB) website for more information about the standards and further guidance.
Refer also to the Appendix of the Chartered Accountants Australia New Zealand…