Your responsibilities as a charitable trust board
Meeting your legal obligations
Once you have registered your charitable trust board, you need to maintain it, keeping your details on the Charitable Trusts Register up to date, and meeting your other legal obligations.
In this guide
Keep your addresses up to date
When your address details change you need to update them on the register.
- You must update the register within 1 month when your registered office address changes.
- For other addresses (such as your email address for communication), update the register as soon as possible. We will use these details if we need to contact your trust board.
Register changes to your trust deed or rules
If there are changes to your trust deed or your trust board's rules you must:
- provide the Registrar with details of any changes to the trust or its rules,
- within 1 month of the change being approved.
Apply to change your board’s name
To change your name, you must apply to have it updated on the register. The name change does not legally take effect until we update the register.
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 removing the board, or placing it in liquidation.
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.
You may need to file financial statements with Charities Services
If your charitable trust board is also registered on the Charities Register you are required to file an annual return (including a performance report or financial statements) with Charities Services.
Charitable trust boards are not required to file annual financial statements with the Companies Office.
Roles and responsibilities of trustees and officers
The Community Toolkit provides legal information and resources for community groups. They provide a guide about charitable trust boards, including the roles and responsibilities of trustees and officers.
Reporting breaches of the law
If you are 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 trust board is also registered under the Charities Act 2005 and you believe the issue involves serious wrongdoing, or that the charity no longer qualifies for registration under the Charities Act, you should contact Charities Services.
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.