Your responsibilities as a charitable trust board
Meeting your legal obligations
Once you've registered a charitable trust board, you’ll need to maintain it, keeping your details on the register up to date, and meeting your other legal obligations.
On this page:
- If your addresses change
- If your trust, or rules change
- If you wish to change your board’s name
- If your board needs winding up
- Annual financial statements
- Other legal obligations
- Breaches of the law
- Want to know more?
If your addresses change
When your address details change you’ll need to let us know, so the register can be updated. You are legally required to inform us when your registered office address changes.
If your trust, or rules change
You must provide us with details of any changes to the trust, or your board’s rules (if a society), within a month of the change being approved.
If you wish to change your board’s name
To change your name, you must apply to have it updated on the register. The name change will not legally take effect until this has been done.
If your board needs winding up
When a charitable trust board reaches the end of its 'life', it must be wound up and removed from the register. There are 2 ways this can be done – by dissolving the board, or having it liquidated.
Annual financial statements
Charitable trust boards are not required to file annual financial statements with the Companies Office. Trust boards are, however, required to file an annual return (financial statements) if registered with Charities Services .
Other legal obligations
As with any person or organisation, a charitable trust board must comply with the laws of New Zealand.
Your responsibilities include meeting any tax obligations, and complying with government agency requirements that may apply to your trust’s activities.
Refer to the Inland Revenue Department for information about a charitable trust board’s tax obligations .
Breaches of the law
Should you be concerned that the activities of a charitable trust board breach New Zealand laws, please forward your concerns, along with any supporting evidence, to the appropriate authority.
- Criminal activity, such as fraud or theft, should be reported to the Police.
- If the issue relates to internal governance and the trust board is registered with Charities Services , you should contact that office.
The Attorney-General is also empowered to make enquiries into the condition and management of charities. More information about the role of the Attorney-General can be found on the Crown Law Office’s website.
Want to know more?
Read more about how a charitable trust board should operate.
Other guides in
Keeping charitable trust board details up to date
- Changing your trust board's address
- Changing your trust board's name
- Updating names to include macrons
- Making changes to a trust or a board's rules
- Requesting a correction to the Charitable Trusts Register
