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Ending a charity - What to do with what's left
Posted on 14 February 2018When a charity ends its operations for good, any surplus resources, funds and property should be applied to charitable purposes. How a charity winds up depends on the type of organisation. Charities can be incorporated as companies, trust boards or societies, or exist as unincorporated trusts or societies. More information on how to wind up each type of organisation is available on the CommunityNet website.
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For most charities, after the payment of all debts and liabili… -
Update on Greenpeace of New Zealand Incorporated from the Independent Charities Registration Board
Published 21 March 2018
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In its decision dated 21 March 2018 the independent Charities Registration Board has decided to decline Greenpeace’s application to be a registered charity because it does not advance exclusively charitable purposes.
The role of the independent Charities Registration Board (“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 be… -
Social enterprise and charity
Posted on 6 April 2018Last year Christchurch hosted the Social Enterprise World Forum, where social enterprises from all over the world came together to share wisdom, build networks, and learn how social enterprises can be used to drive positive social change.
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Social enterprise means a lot of different things to different people. Essentially, it is about organisations using commercial methods to support social or environmental goals.
The support for social enterprises has been raised as a part… -
Service performance reporting
For reporting periods beginning on or after 1 January 2022, Tier 1 and Tier 2 charities will need to include non-financial information alongside the financial statements they file with Charities Services. Together, the financial and non-financial information is referred to as a Financial Report. This is because the External Reporting Board (XRB) has issued a new financial reporting standard: Service Performance Reporting (PBE FRS 48) .
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All Tier 1 and Tier 2 charities will be required to report… -
XRB Stakeholder Survey
Published 2 May 2018
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Do you interact with the External Reporting Board (XRB)?
XRB is an independent Crown Entity responsible for setting accounting and auditing & assurance standards in New Zealand, including the standards for Tier 1 - 4 registered charities. Its standards give New Zealanders trust and confidence in the financial reporting of corporate business, government agencies and charities.
XRB is looking to understand and serve its stakeholders better to ensure it's providing… -
The benefits and obligations of being a registered charity
Recording of the webinar held on 31 May 2018
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Is your organisation thinking of becoming a registered charity, or is it already registered?
In this webinar recording, we explain:
the benefits of being a registered charity
the ongoing obligations of being registered
whether you need to be registered and what other options are available to you
the implications of deregistration
On completion of the webinar you will be clear about the benefits and obligations of being a registered charity and have… -
Review of the Charities Act 2005
Published 6 June 2018
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The Minister for the Community and Voluntary Sector has announced a review of the Charities Act 2005. The Policy Group of the Department of Internal Affairs will be leading the review, and the Minister will be the key decision maker.
More information can be found here, including the Terms of Reference.
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Good practice in grant management and reporting
Recording of the webinar held on 21 June 2018
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A lot of registered charities receive assistance in the form of grants from a wide range of funders. Often these grants have terms and conditions attached which explain how these grants need to be managed and spent.
Join Jamie Cattell, the Capability Accountant at Charities Services for this webinar recording which talks about some of the more common conditions related to grants and practices you can implement to meet them. The webinar covers some… -
New appointment to Charities Registration Board
Published 27 July 2018
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The Minister for the Community and Voluntary Sector has appointed a new member of the Charities Registration Board, and reappointed the two existing members.
The Charities Registration Board is responsible for all decisions regarding the registration and removal of organisations from the charities register.
Dr Beverly Gatenby has been appointed for a three year period. Roger Holmes Miller, the chair of the Board, has been appointed for a further two year period, and Sim… -
Sports and charity: Rules of the game
Posted on 25 July 2018
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After the recent excitement of the football World Cup, we thought this is a good opportunity to explain how sporting organisations can be charitable.
We get a lot of queries about whether “sport” is charitable, and hear of some inaccuracies in how we treat sport by some commentators. The following blog explains:
- When sporting organisations can be charitable
- The numbers of sporting organisations on the charities register
- When sporting o…