Message from the Director

At the heart of a strong charitable sector is public trust and confidence. This trust enables individuals, communities, and funders to support charities with confidence, knowing that organisations are operating transparently and in line with their purposes and obligations. 

Maintaining that trust is a shared responsibility. For boards and officers, this means ensuring robust governance practices are in place, including regular oversight of financial and operational performance, and meeting statutory obligations. 

A key part of this is ensuring that information on the Charities Register is accurate and up to date. The timely submission of annual returns and financial statements is not simply a compliance requirement—it is central to transparency. It allows the public and funders to make informed decisions about where they direct their support, and it enables the regulator to maintain effective oversight of the sector. 

We greatly appreciate charities prioritising their reporting obligations which has a direct impact on public trust.  

Thank you for the important role you play in supporting your communities. 

Ngā mihi nui,

Nā Charlotte Stanley 

Director, Pou Whakahaere 
Charities Services.

Review your charity’s governance

Since October 2023, the Charities Act 2005 has required all registered charities to review their governance procedures at least once every 3 years. This means your charity must complete a governance review by October 2026, unless you’ve already done one within the last three years. 

A governance review involves looking at both your rules document (such as your constitution or trust deed) and your key policies and procedures, for example, financial management, conflicts of interest, and how you manage staff and volunteers.

The aim is to check that your governance arrangements are still fit for purpose, support your charitable purpose, and help you meet your legal obligations.

There’s no set format for the review and the process is self-driven. It can be as simple as a structured discussion at a board or committee meeting, as long as it’s meaningful and documented.

Whatever approach you take, make sure you complete the review, keep a clear record of it, and be ready to confirm when you complete your annual return.

To support your governance review, our website offers a range of resources on governance and officer obligations. These include a downloadable governance review checklist, as well as recordings webinars on governance and officer responsibilities that can be viewed at any time.

CommunityNet also provides governance guidance and practical tools to support good governance practices.

National Volunteer week

National Volunteer Week runs from 14 to 20 June 2026 and is a chance to recognise and celebrate the volunteers who support our communities across Aotearoa.

To learn more about the week and find ideas on how to get involved, visit National Volunteer Week | Tūao Aotearoa Volunteering New Zealand.

Charities Services' volunteer snapshot 

Each year, we collect data from registered charities about volunteering, including the number of volunteers, the hours they give, and where they are contributing across the country. This information showcases the important role volunteers play in New Zealand.
Visit our website to see the latest insights and statistics.

New video: Logging in to your charity’s online account

Charities Services has released a new video that shows how to log in to your charity’s online account. It explains what to do if you’ve forgotten your password and how to fix common login problems.

The video is helpful for anyone responsible for annual reporting or keeping charity details up to date. It provides clear, step by step guidance so you can access your account and complete tasks with confidence.

Watch the video and access login support here: How to log in to your charity’s account.

Key reporting reminders for charities

Under the Charities Act 2005, all registered charities must file an annual return within 6 months of their balance date (the end of their financial year).

Below are some key reminders for completing your charity’s annual reporting.

Knowing your reporting tier

It is important you know your charity’s reporting tier, as this determines what information you need to provide as part of your annual return. If you are unsure, guidance can be found on our website. 

Combined Tier 4 Annual Return Form 

Small Tier 4 charities can choose to use the Combined Tier 4 Annual Return Form. This allows you to provide all required information in a single form, rather than providing a separate performance report.

You can access this option when completing the annual return form on your charity’s online account.

There is also a webinar available on our website that walks you through how to complete the form.

Automated Cashbook for Tier 4 Charities

The Automated Cashbook is an optional tool that helps you manage your charity’s finances. It automatically sorts transactions into the format required for the Statement of Receipts and Payments in the Tier 4 Performance Report templates. It supports accurate reporting and helps you meet the Reporting Standards. 

You can download the Automated Cash Book and a step-by-step guide from our website. 

Engaging with auditors early 

If your charity has a statutory audit or review requirement, it must be completed within 6 months of your financial year end. It’s important to start working with your auditor early to give them enough time to finish by your deadline. Information about the audit and review requirement can be found on our website. 

Filing fees

Filing fees are a legal requirement if your charity’s total gross income is $10,000 or more in the financial year being reported. An annual return is not complete until the filing fee is paid, so please ensure payment is made on time. Charities with overdue annual returns are at risk of being removed from the Charities Register. 

For more information, see the Annual return fee and how to pay page on the Charities Services’ website. 

Inland Revenue has published an information sheet for charities and not-for-profits that explains the tax policy changes and proposals included in the Budget 2026. You can find further information on Inland Revenue’s website.

Inland Revenue and Charities Services – what’s the difference?

Charities Services is responsible for registering charities and maintaining the Charities Register. Inland Revenue manages tax matters, including tax exemptions and donee status, which provides tax benefits to donors.

When your charity is registered, Charities Services notifies Inland Revenue. Inland Revenue will then issue an IRD number and send this directly to your charity. We also notify Inland Revenue if your charity is deregistered.

Most registered charities do not need to contact Inland Revenue when they are registered

You should contact Inland Revenue if:

1.  your charity has taxable income and may need to file an income tax return
2.  you need to register for, or manage, other tax types such as GST or PAYE
3.   your organisation’s details change.

For more information on tax matters, visit IRD’s charities section on their website, or the IR255 guide.

The Reserve Bank of New Zealand, Te Pūtea Matua is inviting feedback on its Keeping Cash Local consultation, open until 31 July 2026. Have your say on access to withdrawing, depositing, and exchanging cash in your community.

Accessible formats are available, including New Zealand Sign Language, Easy Read, large print, audio, and braille, supporting inclusive participation.

To learn more and provide feedback, see: Alternate formats for access to cash consultation - Reserve Bank of New Zealand - Te Pūtea Matua

Resources