Last month we held our Annual Meeting with one of our highest ever number of attendees. Having the opportunity to engage with you and answer your questions is an important part of our role as a responsive regulator. The positive feedback we received shows us how important it is to you all as well. 

Thank you to everyone who responded to our surveys before and after the meeting. Your feedback helps us make events like the Annual Meeting as effective as possible. The recording of the meeting is now available, we were able to answer over 70 questions on the day so there may be some helpful information for your charity. We have also pulled together a resource sheet that links to all the key websites people mentioned on the day, both the recording and resource sheet can be found on our website. 

In November we welcomed a new coalition government and Minister for the Community and Voluntary Sector. Thank you to our previous Minister, Hon Priyanca Radhakrishnan, and the team and I look forward to working with Hon Louise Upston to support the charitable sector. Our first newsletter in 2024 will contain a full introduction from the Minister herself.

You may have been part of International Volunteer Day on 5 December. This is a day for us all to acknowledge the significant mahi (work) of volunteers in our communities. Volunteers play a key role in supporting and uplifting Aotearoa New Zealand, and it’s an important reminder to stop and celebrate this vital group – thank you to you all. 

We’re looking forward to hitting the ground running in 2024. We have the final implementation of the Charities Amendment Act changes to complete, and the changes to our forms to update and roll out. We will keep you updated on how these affect you as they progress. In addition to this, we are committed to continuing to improve our processes, communication and general ways of working. 

We look forward to the engagement sessions planned throughout the country. We’ll also be running online clinics for those who want to catch up one-on-one. Find out more and make a booking on our website. 

From all of us in the Charities Services team, we wish everyone a safe and happy holiday, however you celebrate. 

Kia mīharo ki a koutou i te wā whakatā
(Have a wonderful break everyone) 

Nā Charlotte Stanley
Kaiwhakahaere Matua, General Manager

IN THE SPOTLIGHT

Changes to the Charities Act

What's happened? 

Our Charities Act Hub is the best place to stay up to date with changes to the Charities Act.

All the changes that have already happened are currently listed on the hub. This includes the updates to the definition of officers, and the new requirement to review your rules every three years.

What's coming up? 

We are working to implement the final set of major changes, which come into effect on 5 July 2024. These changes mean charities will have more avenues to appeal decisions made by Charities Services or the Charities Registration Board.

We will keep you updated on these changes as they get nearer. Please keep an eye on this newsletter, or visit the Charities Act Hub on our website.

Appealing decisions under the Charities Act - have your say

The Policy Group at Te Tari Taiwhenua, Department of Internal Affairs are currently consulting on remaining policy proposals for hearing appeals under the Charities Act 2005. The proposals are to ensure the Taxation and Charities Review Authority is operational from 5 July 2024. The proposals include:

• the amount of a fee to file an appeal;
• when it might be appropriate to waive the filing fee; and
• other administrative processes.

Targeted engagement is underway and closes on 18 January 2024. Feedback will inform final policy proposals for regulations that support the new appeals provisions in the Charities Act.

If you would like to be included in consultation, please email the Policy team at charitiesact@dia.govt.nz for the consultation material and feedback form.

The External Reporting Board (XRB) Updates

Proposed changes to the reporting tier thresholds

You still have time to provide feedback on the External Reporting Board’s (XRB) proposed changes to the Tier 2 and Tier 3 thresholds.

What thresholds are changing?

The XRB are proposing to increase:

• The Tier 2 threshold from $30 million to $33 million.
• The Tier 3 threshold from $2 million to $5 million.

How can you provide feedback?

You can provide feedback on the XRB website where you will also find a consultation document which explains the proposals in more detail.

Alternatively, you can send your comments to them at accounting@xrb.govt.nz. The consultation closes on 26 January 2024.

QUICK NEWS OF INTEREST 

Charities Services Annual Meeting 2023

On 14 November we held our Annual Meeting. This meeting is a chance for registered charities to hear from us, ask questions and to celebrate the diversity of the charitable sector.

This year, in addition to the speeches and Q&A session, the meeting included 3 information sessions on topics chosen based off the feedback we received from you all. These were Governance and Changes to the Act, Annual Reporting, and Funding.

The recording of the Annual Meeting, along with copies of the resources and slides, can be found on the Charities Services website.

Office Hours and Clinics

Charities Services will close from midday 12 pm, Friday 22 December 2023 and re-open on Monday 8^th January 2024 operating at normal hours.

Charities will still be able to login and access their online account, to file annual returns or update information if necessary. The Charities Register will also still be available for everyone to keep up to date with information about charities and resources available to them.

One-on-one clinics are currently closed, and will restart from 8th February 2024. Bookings are open now, so head over to our Eventbrite page for more information.

These clinics have continued to get more and more popular since we introduced them in 2020, and we have received great feedback from the monthly surveys we send out to attendees. We love being able to meet with you and answer your questions, so make sure you book in now, or email us for any help you need.

Tūao Aotearoa, Volunteering New Zealand (VNZ) is seeking feedback from people who engage in volunteering, social action and Mahi Aroha, or who in some way give their time in their communities.

There are two surveys:

• One for volunteers, both who volunteer with organisations, and informally.
• One for community organisations who work with volunteers

Head to the VNZ website for more information and to read the bi-annual State of Volunteering Report.

Resources for Charities and Incorporated Societies

Parry Field Lawyers have a number of free resources, specifically designed for charities and incorporated societies, available to download from their website.

These include a guide to the Incorporated Societies Act 2022, navigating re-registration for incorporated societies, and governance for community groups.

Have a look at these and others on their website.

UPDATES FROM WIDER GOVERNMENT

Incorporated Societies updates

Is your charity an incorporated society that has completed its charitable purpose or come to the natural end of its lifespan?

Are you choosing to wind up instead of re-registering under the new Incorporated Societies Act?

If so, please read our blog on Ending an Incorporated Society.

Inland Revenue closure over the holiday season 

Inland Revenue phone lines and front of house offices will be closed from 2pm Friday 22 December 2023 and will reopen Wednesday 3 January 2024 (phone lines will open at 8am, and office opening times will vary).

myIR will remain available during this period however messages won’t be reviewed or responded to until they reopen – the Charities and Not-for-profit team will endeavour to respond to these as quickly as possible. To contact the team please send a message through your myIR account or alternatively you can send an email to charities.queries@ird.govt.nz

The Inland Revenue team wishes you a happy and safe holiday season.

Will your charity’s members or contact details change in 2024? 

Please make sure your organisation's contact details and names of current members, executive officer holders or trustees are updated with Inland Revenue. You can do this in your organisation’s myIR account. This makes the process faster should they need to get in contact with you.   

IRD numbers 

No matter what type of organisation you are running, you will need an IRD number. Even when your organisation is exempt from income tax, you will likely be filing and paying GST, PAYE, FBT or resident withholding tax (RWT). You also need an IRD number to be included on the donee organisation list. 

Some organisations might be thinking about the new Incorporated Societies Act and deciding whether to re-register or not. If your organisation wants to change its legal structure, for example from an incorporated society to an unincorporated organisation or charitable trust, you will need to let Inland Revenue know and apply for a new IRD number for the new entity/trust.

More information about how to apply for an IRD number and the documents that are required can be found on the Inland Revenue website: IRD numbers for businesses and organisations

If you are registered for GST or as an employer then you may need to transfer your registrations to the new IRD number. To do this you will need to send Inland Revenue a message in myIR or call on 0800 377 776.

RESOURCES

Read the plain version of this email here.