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This book is only available in PDF format 
Author(s): Richard Earwaker, Michael Heron
Published: 1 October, 2006
Pages: 80
   

The coming into force of the Charities Act 2005 is a progressive event. The legislation is progressively being brought into force and the legislation is significant for charitable entities and their advisers.

As at the date of writing, the Charities Commission and Government have not finalised the forms to be used for registration of charitable entities under the Charities Act 2005. In addition, no Regulations have been promulgated under the Act. Readers are therefore encouraged to check the website of the Charities Commission (www.charities.govt.nz) in order to obtain the forms for registration (and subsequent reporting) and to identify any additional requirements that might be contained in Regulations.

The analysis in this booklet has been prepared as at 25 May 2006. It has not been reviewed by the Commission, but it refers to views and interpretations that have been publicised on the Commission’s website.
 

Content outline

  • Charitable entities
  • Registration of charities
  • Reporting obligations
  • Commission roles or functions
  • Other duties
  • Adviser liability and responsibility
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