Charities Act 2005

• Jurisdiction: New Zealand
• Coming into Force: 05 October 2023
• Citation: 2005 No 39
• Record Number: DLM344367
• Year: 2005
• Reference: 2005 No 39
• Act Number: 39
• Type of Document: Act

Contenidos

• Charities Act 2005
• Contents
• 1 Title
• 2 Commencement
• Part 1
• 3 Purpose
• 4 Interpretation
• 5 Meaning of charitable purpose and effect of ancillary non-charitable purpose
• 6 Registration of trustees of trusts
• 6A Transitional, savings, and related provisions
• 7 Act binds the Crown
• 8 Establishment, functions, duties, and powers of Board
• 9 Board may delegate
• 10 Functions of chief executive
• 11 Status of entity does not affect performance of functions
• 12 Annual meeting with representatives of charitable entities
• 12A Chief executive to consult on significant guidelines or recommendations
• Part 2
• Part 1
• 13 Essential requirements
• 13A Charitable entity to remain qualified for registration
• 14 Board may act on basis of reasonable assumptions in relation to charitable trusts
• 15 Name of entity
• 16 Qualifications of officers of charitable entities
• 17 Application for registration
• 18 Chief executive to consider application
• 19 Board to decide application for registration
• 20 Board may backdate registration of entity as charitable entity
• 21 Register of charitable entities
• 22 Purpose of register
• 23 Chief executive is registrar of register
• 24 Contents of register
• 25 Chief executive may allow information and documents to be omitted or removed from register and may restrict public access to information and documents
• 26 Amendments to register
• 27 Search of register
• 28 Search purposes
• 29 When search constitutes interference with privacy of individual
• 30 Chief executive may supply register information or documents for purposes of Inland Revenue Acts
• 31 Deregistration of charitable entity from register
• 32 Grounds for removal from register
• 33 Notice of intention to remove from register
• 34 Objection to removal from register
• 35 Duties of Board and chief executive if objection received
• 36 Board to observe rules of natural justice
• Part 1A
• 36A Role of officer of charitable entity
• 36B Qualifications of officers of charitable entities
• 36C Board may disqualify officer
• 36D Effect of disqualification of officer
• Part 2
• 37 No holding out unless registered under this Act
• 38 Offence to contravene section 37
• 39 Duty of collectors to disclose registration number on request
• 40 Duty to notify changes to chief executive
• 41 Duty to prepare annual return
• 42 Chief executive must prescribe content of annual returns
• 42A Content of financial statements
• 42AB Meaning of minimum financial information and qualifying financial entity
• 42AC Chief executive may exempt class of qualifying charitable entities from providing financial statements
• 42B Offence to knowingly fail to comply with standards
• 42C When financial statements must be audited or reviewed
• 42D Meaning of large and medium size
• 42E Offence relating to audit or review
• 42F Audit or review must be carried out in accordance with auditing and assurance standards
• 42G Duty to review governance procedures
• 43 Chief executive may grant exemptions
• 44 Board or chief executive may treat entity and affiliated or closely related entities as single entity
• 45 Parent entity may request means of compliance with duties
• 46 Board or chief executive may treat parent entity and 1 or more other entities as forming part of single entity on certain terms and conditions
• 47 Effect of registration of single entity as charitable entity
• 48 Board may revoke entity's status as forming part of single entity
• 49 Board to observe rules of natural justice
• 50 Inquiries into charitable entities and other persons
• 51 Duty to assist
• 52 Offences
• 53 Chief executive may supply inquiry information or documents
• 54 Chief executive may give warning notices
• 55 Board may publish details of possible breach, possible serious wrongdoing, and other matters
• 56 Notices
• 57 Service of notices
• 58 Chief executive may require payment of administrative penalty
• 59 Right of appeal
• 60 High Court may make interim order pending determination of appeal