New Zealand Acts

CHARITIES ACT 2005 - SECT 32

32 Grounds for removal from register

1 The Board may direct that an entity be removed from the register if—

a) the entity is not, or is no longer, qualified for registration as a charitable entity; or

b) there has been a significant or persistent failure by the entity to meet its obligations under this Act or any other enactment; or

c) there has been a significant or persistent failure by any 1 or more of the officers of the entity to meet their obligations under this Act; or

d) there has been a significant or persistent failure by any 1 or more collectors who act on behalf of the entity to meet their obligations under this Act; or

e) the entity has engaged in serious wrongdoing or any person has engaged in serious wrongdoing in connection with the entity; or

f) the entity has sent or delivered to the chief executive a request to be removed from the register.

2 For the purposes of subsection (1)(a), the trustees of a trust must be treated as being no longer qualified for registration as a charitable entity if, as a result of a change to the rules or purposes of the entity, the trust is no longer of a kind in relation to which an amount of income can be derived by the trustees in trust for charitable purposes.

3 Subsection (2) does not limit the circumstances in which an entity may be considered to be no longer qualified for registration as a charitable entity.

History: Section 32(1): amended, on 1 July 2012, by section 16(1) of the Charities Amendment Act (No 2) 2012 (2012 No 43).   Section 32(1)(f): amended, on 1 July 2012, by section 16(1) of the Charities Amendment Act (No 2) 2012 (2012 No 43).