New Zealand Acts

CHARITIES ACT 2005

- As at 5 July 2024
- Act 39 of 2005

TABLE OF PROVISIONS

   1.      Title
   2.      Commencement

   PART 1 - Preliminary matters and functions relating to charities
   Note

   3.      Purpose
   4.      Interpretation
   5.      Meaning of charitable purpose and effect of ancillary non-charitable purpose
   6.      Registration of trustees of trusts
   6A.     Transitional, savings, and related provisions
   7.      Act binds the Crown
           Note
   8.      Establishment, functions, duties, and powers of Board
           Note
   9.      Board may delegate
           Note
   10.     Functions of chief executive
           Note
   11.     Status of entity does not affect performance of functions
           Note
   12.     Annual meeting with representatives of charitable entities
   12A.    Chief executive to consult on significant guidelines or recommendations

   PART 2 - Charitable entities

           SUBPART 1 - Register of charitable entities

   13.     Essential requirements
   13A.    Charitable entity to remain qualified for registration
   14.     Board may act on basis of reasonable assumptions in relation to charitable trusts
   15.     Name of entity
   16.     Qualifications of officers of charitable entities
   17.     Application for registration
   18.     Chief executive to consider application
   19.     Board to decide application for registration
   20.     Board may backdate registration of entity as charitable entity
   21.     Register of charitable entities
   22.     Purpose of register
   23.     Chief executive is registrar of register
   24.     Contents of register
   25.     Chief executive may allow information and documents to be omitted or removed from register and may restrict public access to information and documents
   26.     Amendments to register
   27.     Search of register
   28.     Search purposes
   29.     When search constitutes interference with privacy of individual
   30.     Chief executive may supply register information or documents for purposes of Inland Revenue Acts
   31.     Deregistration of charitable entity from register
   32.     Grounds for removal from register
   33.     Notice of intention to remove from register
   34.     Objection to removal from register
   35.     Duties of Board and chief executive if objection received
   36.     Board to observe rules of natural justice

           SUBPART 1A - Officers of charitable entities
           Note

   36A.    Role of officer of charitable entity
   36B.    Qualifications of officers of charitable entities
   36C.    Board may disqualify officer
   36D.    Effect of disqualification of officer

           SUBPART 2 - Duties, inquiries, appeals, and other miscellaneous matters relating to charitable entities

   37.     No holding out unless registered under this Act
   38.     Offence to contravene section 37
   39.     Duty of collectors to disclose registration number on request
   40.     Duty to notify changes to chief executive
   41.     Duty to prepare annual return
   42.     Chief executive must prescribe content of annual returns
   42A.    Content of financial statements
   42AB.   Meaning of minimum financial information and qualifying financial entity
   42AC.   Chief executive may exempt class of qualifying charitable entities from providing financial statements
   42B.    Offence to knowingly fail to comply with standards
   42C.    When financial statements must be audited or reviewed
   42D.    Meaning of large and medium size
   42E.    Offence relating to audit or review
   42F.    Audit or review must be carried out in accordance with auditing and assurance standards
           Note
   42G.    Duty to review governance procedures
   43.     Chief executive may grant exemptions
           Note
   44.     Board or chief executive may treat entity and affiliated or closely related entities as single entity
   45.     Parent entity may request means of compliance with duties
   46.     Board or chief executive may treat parent entity and 1 or more other entities as forming part of single entity on certain terms and conditions
   47.     Effect of registration of single entity as charitable entity
   48.     Board may revoke entity's status as forming part of single entity
   49.     Board to observe rules of natural justice
   50.     Inquiries into charitable entities and other persons
   51.     Duty to assist
   52.     Offences
   53.     Chief executive may supply inquiry information or documents
   54.     Chief executive may give warning notices
   55.     Board may publish details of possible breach, possible serious wrongdoing, and other matters
           Note
   55A.    Interpretation
   55B.    Notice of intention to make decision
   55C.    Objection to intended decision
   55D.    Decision maker’s duty if objection received
   55E.    Decision maker to observe rules of natural justice
   56.     Notices
   57.     Service of notices
   58.     Chief executive may require payment of administrative penalty
           Note
   59.     Right of appeal
   60.     High Court may make interim order pending determination of appeal
   61.     Determination of appeal

   PART 2A - Appeals
   Note
   Note

   58A.    Right of appeal to Authority against decisions of Board and certain decisions of chief executive
   58B.    Period for bringing appeal
   58C.    Commencement of appeal
   58D.    Notice of defence
   58E.    Grounds of appeal and burden of proof
   58F.    Authority may strike out appeal
   58G.    Authority may regulate its procedure
   58H.    Procedure at hearing of appeal
   58I.    Evidence
   58J.    Determination on papers
   58K.    Power to proceed if party fails to attend
   58L.    Use of electronic facilities
   58M.    Sittings of Authority to hear appeals
   58N.    Powers of Authority in determining appeals
   58O.    Decisions of Authority
   58P.    Authority may award costs to successful appellant
   58Q.    Authority may make interim order pending determination of appeal
   58R.    Right of appeal against decision refusing interim order
   58S.    Contempt of Authority
   58T.    Application of District Court Rules 2014
   58U.    Practice notes
   58V.    Authority must notify Attorney-General of bringing of appeal
           Note
   58W.    Right of appeal to High Court
           Note
   58X.    Authority may state case for High Court

   PART 3 - Miscellaneous matters and amendments to other Acts

           SUBPART 1 - Miscellaneous matters relating to Commission
           Note
           Note

   62.     Reporting obligations in respect of financial year commencing on 1 July 2005
           Note
   63.     Crown Entities Act 2004 provisions concerning bank accounts apply to Commission

           SUBPART 2 - Amendments to Income Tax Act 2004

   64.     Income Tax Act 2004 called principal Act in this subpart
   65.     Charities: non-business income
   66.     Charities: business income
   67.     Charitable bequests
   68.     Definitions

           SUBPART 3 - Amendments to Tax Administration Act 1994

   69.     Tax Administration Act 1994 called principal Act in this subpart
   70.     Interpretation
   71.     Officers to maintain secrecy

           SUBPART 4 - Amendment to Estate and Gift Duties Act 1968

   72.     Exemption for gifts to charities and certain bodies

           SUBPART 5 - Miscellaneous provisions

   72A.    Forms and requirements prescribed by chief executive
   73.     Regulations
   74.     Prosecution of offences
   75.     No obligation on Board or chief executive or any other person to supervise
   76.     Amendments to other Acts
           SCHEDULE 1AA
           SCHEDULE 1
           SCHEDULE 2