Reprint as at 1 April 2015

Coat of Arms of New Zealand

Charities Act 2005

Public Act
2005 No 39
Date of assent
20 April 2005
see section 2

Changes authorised by subpart 2 of Part 2 of the Legislation Act 2012 have been made in this official reprint.

Note 4 at the end of this reprint provides a list of the amendments incorporated.

This Act is administered by the Department of Internal Affairs.


5Meaning of charitable purpose and effect of ancillary non-charitable purpose
6Registration of trustees of trusts
6ATransitional, savings, and related provisions
7Act binds the Crown
8Establishment, functions, duties, and powers of Board
9Board may delegate
10Functions of chief executive
11Status of entity does not affect performance of functions
12Annual meeting with representatives of charitable entities
13Essential requirements
14Board may act on basis of reasonable assumptions in relation to charitable trusts
15Name of entity
16Qualifications of officers of charitable entities
17Application for registration
18Chief executive to consider application
19Board to decide application for registration
20Board may backdate registration of entity as charitable entity
21Register of charitable entities
22Purpose of register
23Chief executive is registrar of register
24Contents of register
25Chief executive may allow information and documents to be omitted or removed from register and may restrict public access to information and documents
26Amendments to register
27Search of register
28Search purposes
29When search constitutes interference with privacy of individual
30Chief executive may supply register information or documents for purposes of Inland Revenue Acts
31Deregistration of charitable entity from register
32Grounds for removal from register
33Notice of intention to remove from register
34Objection to removal from register
35Duties of Board and chief executive if objection received
36Board to observe rules of natural justice
37No holding out unless registered under this Act
38Offence to contravene section 37
39Duty of telephone and Internet collectors to disclose registration number on request
40Duty to notify changes to chief executive
41Duty to prepare annual return
42Chief executive must prescribe content of annual returns
42AContent of financial statements
42BOffence to knowingly fail to comply with standards
42CWhen financial statements must be audited or reviewed
42DMeaning of large and medium size
42EOffence relating to audit or review
42FAudit or review must be carried out in accordance with auditing and assurance standards
43Chief executive may grant exemptions
44Board or chief executive may treat entity and affiliated or closely related entities as single entity
45Parent entity may request means of compliance with duties
46Board or chief executive may treat parent entity and 1 or more other entities as forming part of single entity on certain terms and conditions
47Effect of registration of single entity as charitable entity
48Board may revoke entity’s status as forming part of single entity
49Board to observe rules of natural justice
50Inquiries into charitable entities and other persons
51Duty to assist
53Chief executive may supply inquiry information or documents
54Chief executive may give warning notices
55Board may publish details of possible breach, possible serious wrongdoing, and other matters
57Service of notices
58Chief executive may require payment of administrative penalty
59Right of appeal
60High Court may make interim order pending determination of appeal
61Determination of appeal
62Reporting obligations in respect of financial year commencing on 1 July 2005 [Repealed]
63Crown Entities Act 2004 provisions concerning bank accounts apply to Commission [Repealed]
64Income Tax Act 2004 called principal Act in this subpart
65Charities: non-business income
66Charities: business income
67Charitable bequests
69Tax Administration Act 1994 called principal Act in this subpart
71Officers to maintain secrecy
72Exemption for gifts to charities and certain bodies
72AForms and requirements prescribed by chief executive
74Prosecution of offences
75No obligation on Board or chief executive or any other person to supervise
76Amendments to other Acts
Reprint notes