Reporting and obligations
Updated June 2026
All registered charities must meet ongoing obligations with Charities Services each year, including annual reporting that uses financial reporting standards.
Annual reporting requirements
Registered charities must:
- prepare a performance report that meets External Reporting Board standards. This includes reporting on financial and non‑financial information, such as your activities
- complete an annual return form
- file both within six months of their balance date each year.
Simplified option for small charities
Some small charities may be able to use a combined annual return form. This combines the annual return and performance report into one form.
This option is available to charities reporting under Tier 4 that:
- do not want to provide additional detail about individual transactions
- do not want to prepare a separate performance report
- have not already prepared a separate performance report.
To use this option, log in to your charity account and select “Annual return”.
Reporting tiers
Charities report under one of four tiers, depending on their size and operating expenditure. Tier 4 applies to smaller charities, while Tier 1 applies to larger charities.
Many marae and smaller kaupapa Māori charities fall within Tier 3 or Tier 4, which have simpler reporting requirements.
Find out which reporting tier applies to you and what this means for your reporting.
Reporting on koha
In your reporting, you need to explain donations and koha that relate to your activities.
We recognise that koha often has cultural meaning that goes beyond money. It can reflect respect and reciprocity, acknowledging the mana of people and the kaupapa being supported, rather than acting as payment.
Guidance is available to help you report koha in a way that meets reporting requirements and acknowledges cultural context and practice.
Other obligations
There are also ongoing obligations beyond annual reporting. These include:
Operating in accordance with your rules
You must continue to operate in line with your charity’s rules and charitable purposes.
Keeping your charity details up to date
You must keep your information up to date with us, including any changes to officers, contact details, governing documents, or activities.
Reviewing your governance procedures
You should review your governance procedures at least once every three years to make sure your charity is well governed and meeting its obligations. Learn more about this requirement.
If obligations are not met
If a registered charity does not meet its ongoing obligations, Charities Services may take action. This can include removing the charity from the Charities Register.
Removal from the Register can affect access to funding, tax exemptions and public trust.
Understanding and planning for your ongoing obligations can help you avoid these risks before applying.
How to report on koha
This page provides guidance on how to report koha in charities' performance reports. Published 25 January 2022.Find out more