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

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.

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.

All help topics

Getting started on the register 7 guides

Find out about charitable trusts and the Charitable Trusts Register, how to set up an online services account, and where to start when incorporating a charitable trust board.

Searching the Charitable Trusts Register 2 guides

Searching the register for information about charitable trust boards and their status.

Starting a charitable trust board 5 guides

To incorporate a charitable trust board you must submit an application, along with the required documents. There is no registration fee.

Keeping charitable trust board details up to date 5 guides

Ending a charitable trust board 2 guides

There are two ways to end a charitable trust board. If the board is no longer operating, it can apply to be dissolved. If it is unable to pay its debts, it can be placed in liquidation.

Restoring a charitable trust board to the register 1 guide

A trust board that has been removed from the Charitable Trusts Register can apply to us to be restored.

Forms 1 guide

Find the forms you'll need to register your charitable trust board or keep its details up to date. Please note: there are no fees for registering or maintaining a charitable trust board.