We are a registered charity. When and where should our Charity Number be used? Your registration number (in the form CC12345) should be shown at least on letterheads, brochures, donation forms and anything which can be construed as seeking or accounting for funds. Charities Services recently published this advice: “Every registered Read more
If you’ve ever sat in a committee meeting arguing over whether your group should be a trust or a society, you’re in good company. In our conversations with people setting up not-for-profit organisations, it’s clear there’s still a good deal of confusion around terms like ‘non-profit’ and ‘not for profit’ Read more
Incorporated Societies The Registrar of Incorporated Societies does not require that the financial statements of Incorporated Societies or Charitable Trusts are audited or reviewed. However, the organisation’s rules may require an auditor or reviewer to be appointed. Many societies and trusts find the cost of auditing (or even of reviewing Read more
What New Zealand organisations should check before using AI tools Amelia Harris, a NZ Privacy and Data Protection Consultant at genPrivacy, recently published a blog on AI Risk Assessments. With Amelia’s permission we reproduce much of her blog here. Ameila says: “AI tools are appearing in workplaces faster than most Read more
Amelia Harris, a NZ Privacy and Data Protection Consultant at genPrivacy, recently published a blog on why AI data protection matters for NZ businesses. Here at NFP Resource we felt that much of what Amelia was discussing was relevant to NZ public-good entities so with Amelia’s permission we reproduce much Read more
I’ve just become a Treasurer for a small group. Can you advise on what I should include in a Board report? Westpac (Australia) have produced a helpsheet which provides a number of hints. <details> It is often helpful to circulate the report with Board papers before the meeting as this Read more
Note: in this article, the terms ‘Honorarium(s)’, ‘Honoraria’ and ‘Koha’ are used interchangeably unless the context otherwise requires. Honoraria and non‑cash gifts, are common in New Zealand charities, but they are frequently misunderstood, especially in relation to tax. This short article outlines what an honorarium is and how Inland Revenue Read more
Have a look at this page on the IRD website Exemption from Resident Witholding Tax (RWT) is automatic for Registered NZ Charities provided that the box indicating that KOHA will be an anticipated source of income has been ticked during the application process. Qualifying charities will then be zero-rated for Read more
You need to be registered as a ‘donee organisation’ with IRD. To qualify as a donee organisation – or maintain qualification – you need to use at least 75% of your funds for charitable purposes in New Zealand. If you are not registered but have charitable purposes, you need to Read more
The IRD website is updated periodically. Currently you can find this information here If that does not work, the key phrase to use is ‘donee status’ when searching the IRD website. < How do I register my organisation so that donations are eligible for tax credits?
We are grateful to Lawyer Susan Barker and Charities Law Reform Aotearoa New Zealand for the following comment: Budget 2026 makes 10 tax changes for charities, falling broadly into 3 categories: Donations tax credit changes: 1. New cap of $100,000 for donations tax credits 2. allowing in-year donation tax credit Read more