Message from the Director

We’ve also made changes to our registration process to make it more efficient and reduce wait times for applicants. By streamlining how applications are assessed and focusing our effort where it is most needed, we are progressing applications more quickly while maintaining the integrity of the registration process. Further enhancements to the application process are planned to support improved applicant information upfront to enable a more secure sector.

Providing clear, practical guidance and resources so charities understand what is expected of them and can meet their obligations is an important part of our role as regulator. We want to make it as straightforward as possible for charities to get things right, while maintaining a strong focus on the areas where there is greater risk of harm. This is an approach we will continue to strengthen and prioritise.

Thank you for the work you do in your communities, and for continuing to support a well-governed and trusted charitable sector.

Ngā mihi nui,

Nā Charlotte Stanley 

Director, Pou Whakahaere 
Charities Services

Join us online on Thursday 19 November 2026 for Charities Services’ Annual Meeting.

Date: Thursday 19 November 2026
Time: 12pm -1pm
Location: Online only (Microsoft Teams)

This is an opportunity to hear about key developments affecting the charitable sector and our priorities for the year ahead, followed by time for your questions and feedback.

When you register, you can submit questions in advance to help shape the discussion. There will be a live online Q&A session during the event, giving you the opportunity to engage directly with our team.

Registrations close on Monday 16 November, so be sure to register early and submit your questions ahead of time.

If you’re unable to attend online on the day, a recording of the meeting will be available on the Charities Services website at a later date.

If you have any questions, please contact us.

Since October 2023, registered charities have been required to review their governance procedures at least once every three years and confirm this through their Annual Return or an online Update Details form. This can be completed by logging into your charity’s dashboard.  

A governance review is an opportunity to consider whether your charity's rules, policies, and procedures remain fit for purpose, support your charitable purpose, and help you meet your legal obligations. The review is self-directed and can be scaled to suit the size and complexity of your charity.

There is no prescribed format for the review. It may be as simple as a meaningful discussion at a board or committee meeting, provided the discussion and any outcomes are documented. To support charities with this requirement, we have developed a Governance review checklist and governance video for officers, trustees, and board members. Visit the Charities Services governance review requirements page to learn more about the governance review process.

Completing your annual return is an important part of maintaining your charity's registration and keeping information on the Charities Register up to date. Here are some important reminders to help you complete it correctly.

Know your key dates and plan ahead

Charities are responsible for knowing their balance date and annual return due date, and ensuring they file on time. Under the Charities Act 2005, all registered charities must file an annual return within six months of their balance date. Your balance date is the end of your financial year. You can check these dates by searching for your charity on the Charities Register or by logging into your charity's dashboard.

Charities can submit their annual return at any time during the six months after the balance date. We recommend you file well before the final due date, as annual returns that don't comply with the reporting requirements may not be accepted.

Information on annual reporting can be found on our website.

If your charity requires an audit or review, engage an auditor or reviewer as early as possible. You don't need to wait until your balance date to do this. Planning ahead will help ensure your Performance Report or Financial Report and annual return can be completed on time.

Check you're paying the correct annual return fee

Before making payment for your annual return, make sure you've checked which fee applies to your charity.

The annual return fee depends on your charity's total gross income for the financial year you are reporting on, and how you submit your annual return.

Charities with a total gross income of less than $10,000 do not need to pay an annual return fee.

For charities with a total gross income of $10,000 or more, the current fees are:

We encourage charities to complete their annual return and upload supporting documents through their charity's dashboard where possible. This is the easiest and cheapest way to file an annual return. Paying the correct fee and using the correct payment references also helps us process your annual return correctly.

Please note, your annual return is not complete until you have paid and submitted your Performance Report or Financial Report, and paid the filing fee.

Visit the Annual Return Fee and How to Pay page for information.

Simplify your Tier 4 Annual Return

If your charity is a small Tier 4 charity, you can simplify your reporting by using the Combined Tier 4 Annual Return Form.

Tier 4 charities normally complete an online Annual Return form, and separately upload their Performance Report.

The Combined Tier 4 Annual Return Form allows you to enter the information normally included in a Performance Report directly into your Annual Return. This means you don’t need to prepare a separate Performance Report, reducing the amount of paperwork required.

You can access the Combined Tier 4 Annual Return Form through your charity's dashboard when completing your annual return.

For more information, watch our recorded webinar on how to create, complete and submit the Combined Tier 4 Annual Return Form available on our website.

We have developed a range of kaupapa Māori resources to help marae, whānau, hapū, iwi, and community organisations understand and meet their obligations as registered charities.

This includes a short video explaining key obligations and responsibilities, helping charities stay well-governed, sustainable, and focused on delivering for their kaupapa, whānau, and communities.

Visit our Te Ao Māori pages to access the video and other resources and guidance.

Sector Updates

The findings may be of interest to trustees, board members, senior leaders, and others involved in governance and strategic planning.

We acknowledge and thank the charities and sector representatives who participated in this research. Their contributions have helped provide insights into matters affecting the not-for-profit sector in Aotearoa New Zealand.

Read the report on the Grant Thornton New Zealand website to learn more about the trends, opportunities, and challenges shaping the charitable sector.

Disclaimer: This report is an initiative of Grant Thornton New Zealand and is independent of Charities Services.

Resources