What are the group’s responsibilities after it’s registered?
Charities Act 2005, ss 39-42F
All registered charities are required to file an annual return and financial statements with the Charities Services section of the Department of Internal Affairs.
Organisations must also notify Charities Services if there are changes to their:
- name
- address for the service of documents
- officers (including if an officer becomes disqualified under the Charities Act)
- rules and purposes
- balance date for annual returns
- charitable purposes.
When a charity is collecting by phone or the Internet, their collectors have to provide the organisation’s Charities Register registration number if they’re asked for it. Visit the Charities website to access the relevant forms.
Note: From 1 April 2015, financial statements have had to be presented according to new standards set by the External Reporting Board (XRB). The particular standard each charity must use depends on their annual operating expenditure. In general, charities with an annual operating expenditure of less than $125,000 will be able to prepare less complex financial statements. (For more information, visit the Charities website.) From April 2015, larger charities are also required to have their financial statements audited or reviewed by qualified auditors – this applies to a charity if its annual operating expenditure in each of its last two financial years was more than $500,000.