How the Incorporated Societies Act 2022 affected charitable trust boards

An overview of the law changes for incorporated societies and what they meant for society-based charitable trust boards

From 6 April 2026 there is one Act that incorporated societies need to comply with in New Zealand; the Incorporated Societies Act 2022 (2022 Act).

The 2022 Act came into force on 5 October 2023 and brought in changes for society-based charitable trust boards.

Groups cannot incorporate as a society-based trust board

Since 5 October 2023, groups can no longer incorporate as a society-based charitable trust board under the Charitable Trusts Act 1957. A group with a charitable purpose can apply to be incorporated as a society under the 2022 Act. Like charitable trust boards, incorporated societies can operate with a charitable purpose and register with Charities Services.

Existing society-based trust boards could reregister as an incorporated society

Between 5 October 2023 and 5 April 2026, existing society-based charitable trust boards could apply to reregister as an incorporated society under the 2022 Act. That reregistration period has now ended.

If your trust board decided not to reregister as an incorporated society, it remains on the Charitable Trusts Register and continues to be governed by the Charitable Trusts Act 1957.

Background to the law changes for incorporated societies

The 2022 Act and Incorporated Societies Regulations 2023 came into force on 5 October 2023. Together, these put in place a modern legal, governance and accountability framework for incorporated societies and the people who run them.