Annual returns/Ngā hokinga ā-tau
The Charities Act 2005 requires all charities registered with Charities Services to file an annual return within 6 months of their balance date (financial year end).
The Charities Act 2005 requires all charities registered with Charities Services to file an annual return within 6 months of their balance date (financial year end).
This involves three steps:
Preparing a performance report (Tiers 3 and 4) or financial statements (Tiers 1 and 2) that are in line with the reporting standards
Completing an annual return form (it’s easier and cheaper to do this online, by logging into your charity's online account
)Submitting the performance report/financial statements AND annual return form to us, and paying the annual return fee (if your charity’s gross income is $10,000 or more)
Statutory audit and review requirements
Changes to the Charities Act 2005 created statutory audit and review requirements for medium and large registered charities. The current thresholds have come into effect from 1 January 2022Find out more
How to pay online
Follow these steps to pay your annual return fees via online banking.Find out more
How to complete your performance report and annual return
This relates only to the Tier 4 Public Benefit Entity Simple Format Reporting – Cash (Not-for-Profit) PBE SFR C (NFP) Standard.Find out more