Who administers and monitors the charitable sector?

There are several public bodies involved in regulating and monitoring charities in New Zealand:

• The Department of Internal Affairs, through its “Charities Services” section, administers the Charities Register, monitors and investigates charities, and is also responsible for education in this area. Those functions used to be carried out by the Charities Commission; the Commission was disestablished in July 2012 and its registration, education, and monitoring and investigation teams became part of Internal Affairs and now operate Charities Services.
• The Charities Registration Board is an independent body that decides whether specific charities should be registered or deregistered.
• Inland Revenue decides whether a registered charity qualifies for tax-exempt status.