Message from the Director

The deadline for incorporated societies to reregister under the Incorporated Societies Act 2022 was 5 April 2026. This followed an extensive education campaign by Charities Services, which helped over 6000 organisations on the charities register successfully understand the new requirements and complete the transition.

The relatively small number of societies that did not reregister by the deadline have now lost their legal status with the Companies Office.

Charities Services is currently working through the process of removing affected organisations from the Charities Register.

Organisations that are impacted will have received correspondence from Charities Services explaining the next steps. In some cases, it may be possible to restore legal status through the Companies Office. Organisations will need to address this first before updating Charities Services.

This work helps protect the integrity of the Charities Register and ensures that it remains accurate and trustworthy for the public, funders, and the charitable sector.

I thank charities for their continued cooperation and commitment to accountability, which supports the integrity of the Register and benefits the communities you serve.

Ngā mihi nui,

Nā Charlotte Stanley 

Director, Pou Whakahaere 
Charities Services 

Keep your charity’s details up to date

It’s a good time to check that your charity’s information is up to date on the Charities Register. Doing so helps you meet your legal obligations and maintain your registration as a charity.

Make sure your charity:

• Updates us when contact or officer details change, so important reminders reach the right people.
• Sends us updated governing documents when they change.
• Tells us of changes to your charitable purposes, as this affects whether you continue to meet the requirements for registration.
• Tells us if your balance date changes, so your reporting deadlines remain correct.
• Submits a voluntary deregistration form if your charity is no longer operating.

Keeping your information current helps maintain a transparent and trustworthy Register.

You can find more information about how to update your charity’s details here.

Key reporting reminders for charities

The Charities Register is relied on by the public and funders to provide accurate, up‑to‑date information about how charities are run, governed, and held accountable. When charities meet their reporting obligations, it helps maintain public trust and confidence in the charitable sector. Below are some important reminders about completing your charity’s annual return.

Filing fees
Filing fees are a legal requirement. If a filing fee is not paid, an annual return is not considered complete. Please ensure payment is made on time, so the Register remains accurate, transparent, and reliable. 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. 

Knowing your reporting tier
Your reporting tier determines how you prepare your performance report and what information you need to provide as part of your annual return. However, some charities are unsure about which tier applies to them. Our new Hot Topic is for all charities and explains how to work out your reporting tier, and why getting it right is important. Read more here.

Reporting at Tier 3 or Tier 4
As you prepare your next performance report, make sure you are using the updated Tier 3 or Tier 4 standards and the correct performance report templates. This applies to financial years ending on or after 31 March 2025.The latest templates and easy to use guides are available on the Charities Services website.

If you work with an accountant or external adviser, it’s important to confirm that they are aware of the updated requirements and are preparing your accounts in line with the new standards. Using the correct standard and template helps keep your charity compliant and can prevent unnecessary delays when you submit your annual return.

Combined Tier 4 Annual Return Form 
Small Tier 4 charities may also choose to use the Combined Tier 4 Annual Return Form. This option allows you to provide all required information in a single form, including details that would usually be included in a separate performance report. You can access this option when completing the annual return form on your charity’s online account.

The External Reporting Board (XRB) has released a series of factsheets to help Tier 1 and Tier 2 entities understand and apply service performance information (SPI) in line with the Public Benefit Entity Financial Reporting Standard 48 (PBE FRS 48).

The factsheets provide clear, practical guidance across the full SPI reporting process, from understanding purpose and scope, to preparing, presenting, and improving reporting over time. They are designed to support more meaningful and high-quality service performance reporting.

You can read the factsheets here.      

Grant Thornton New Zealand’s 2026 Not for Profit survey is now open. Charities are invited to give feedback on what’s happening across the sector. The survey explores key issues such as funding pressures, governance changes, workforce challenges, and new reporting requirements.

Your input will help build an up-to-date picture of the not for profit sector and identify where support is most needed. The results will inform a publicly available Not for Profit Sector Report highlighting key trends and challenges.

The most recent Not for Profit Sector Report was published in 2022 and is available on the Grant Thornton website.

The survey is open to all charities and not for profit organisations until Friday, 8 May, click here to complete the survey.

Disclaimer: This survey is an initiative of Grant Thornton and is independent of Charities Services.

Governance Resources

Since October 2023, the Charities Act 2005 has required all charities to review their governance procedures every 3 years. This means your charity must complete a governance review by October 2026. 

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. 

To assist with your governance review, there are resources on good governance and officer obligations on our website, along with a downloadable checklist that may help with your review.

Other resources available

Community Governance Aotearoa

Community Governance Aotearoa provides practical guidance, tools, and training to strengthen governance and support community leadership.

Resources include the Good Governance Code, practical resource packs, workshops and events, and board-ready governance guidance to support effective decision-making and compliance.

In partnership with the Australian Indigenous Governance Institute, they have also produced a podcast series sharing Indigenous governance learnings across Australia and Aotearoa.

To access these resources and podcast recordings, visit the Community Governance Aotearoa website.

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. 

Resources