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Message from the Director
Charlotte Stanley
Director
Kia ora koutou,
Welcome to our first newsletter of the year. I hope 2026 has begun well for you and your organisations.
For Charities Services, we remain strongly focused on strengthening the integrity and effectiveness of Aotearoa, New Zealand’s charitable regulatory system.
Our core priority continues to be building public trust and confidence in the charitable sector through effective regulation.
Work is planned this year on the development and implementation of our audit programme. Over the coming months, we will continue refining the framework, begin engagement with sector representatives, and prepare for phased introduction. This is an important step toward ensuring the system is robust and aligned with best practice.
We are also in the early stages of a review of the charity registration process to ensure it is efficient, effective, and fit for purpose. The review will focus on improving clarity of requirements, strengthening consistency in decision-making, and reducing unnecessary administrative burden while improving regulatory integrity. We will be seeking feedback later in the year.
Lastly, a reminder that incorporated societies that are also registered charities must reregister under the Incorporated Societies Act 2022. This requirement is time‑bound and requires timely action. Please refer to the guidance information in our Hot Topic on our website if you need support.
Thank you for your continued contribution to communities across Aotearoa, New Zealand. We look forward to progressing this important regulatory work throughout 2026.
Ngā mihi nui,
Nā Charlotte Stanley
Director, Pou Whakahaere
Charities Services
Important deadline for incorporated societies
Time is running out! If your charity is an incorporated society, you must take action now to meet new legal requirements by 5 April 2026.
Under the Incorporated Societies Act 2022, all incorporated societies must reregister or take another formal step, by this date. If your society does not meet this deadline, it will cease to exist as a legal entity. This may have serious consequences including:
The society may no longer be able to hold property or operate a bank account.
The society may face difficulties obtaining funding.
Members could be personally liable for debts or obligations (such as leases) owed by the society.
The society would be unable to enter into new contracts in its own name.
What you need to do through the Companies Office
If your society is still registered under the 1908 Act, you must choose one of the following:
Reregister under the Incorporated Societies Act 2022 (recommended if you want to keep operating as an incorporated society).
Change to a different legal structure such as a Charitable Trust.
Begin the process to wind up your society.
Not sure if this applies to your organisation?
You can check whether your charity is an incorporated society by searching your organisation’s name on the Incorporated Societies Register.
If you are still registered as an incorporated society under the 1908 Act, you must take action by 5 April 2026.
Find out more on the Companies Office website:
Update your details with Charities Services
You must update Charities Services when your charity’s information changes — for example, if you’ve reregistered under the new Incorporated Societies Act 2022, changed your legal structure, or are winding up. You also need to update other changes, such as officers, rules, purposes, address for service, and other key details.
It’s easy to update your details. Simply log into your charity’s online account and complete an Update Details form or learn more here.
Changing your legal structure? What Inland Revenue requires
If your charity is changing its legal structure (for example, moving from an incorporated society to a charitable trust), the new entity is legally separate from your old one. This means it will need its own IRD number before it can meet its reporting obligations. Inland Revenue does not automatically transfer an IRD number from the old organisation to the new one, even if the people or purpose stay the same.
Applying for an IRD number is quick and can be done online. Making sure the new entity has its own IRD number will help avoid delays with tax status or donation tax credit claims.
Further information can be found on Inland Revenue’s website.
Webinar: Incorporated societies – what you must do before 5 April
We’re hosting two webinars for charities that have not yet reregistered under the Incorporated Societies Act 2022:
We’ll cover what your charity needs to do to continue operating and keep its registered charity status. There will also be time for your questions.
This webinar is only for charities that are incorporated societies. If you are unsure if you are an incorporated society, check the Incorporated Societies Register.
Register now so you don’t miss out.
Review your charity's governance
Since October 2023, the Charities Act 2005 has required all charities to review their governance procedures every 3 years. This means your charity must have completed a governance review by October 2026.
A governance review is an internal assessment checking on how well your board or committee is performing its duties. This makes sure your charity is well run, roles are clear, and you’re meeting your legal and reporting obligations.
There’s no set format — you can complete the review in a format that fits your charity’s processes.
Whichever approach you take, be sure to complete the review and keep a record of it.
Tools to help your governance
NZ Navigator
NZ Navigator is a free online self‑assessment tool that helps you identify your organisation’s strengths and weaknesses.
It helps you strengthen key areas across your organisation, such as governance, leadership, finances, and people.
Community Networks Aotearoa – Tick for Governance
Tick for Governance is an easy online course that helps your organisation build and demonstrate good governance skills and practices.
You can complete it at your own pace, and it’s suitable for anyone in your organisation — from new officers to those wanting a refresher.
The 2026 New Zealand For-Purpose Reporting Awards are now open
Entries are now open for the 2026 New Zealand For-Purpose Reporting Awards, hosted by Chartered Accountants Australia and New Zealand (CA ANZ). These awards recognise excellence in charity reporting and support the ongoing improvement of reporting quality across the sector.
CA ANZ is accepting entries until Friday 27 February 2026.
To learn how to nominate a charity or to view the 2025 award winners click here.