Charitable trusts

To be registered under the Charitable Trust Act 1957, a charitable trust must exist principally or exclusively for a charitable purpose according to the law of New Zealand, or for any purpose that is religious or educational whether or not such purpose is charitable according to New Zealand law.  The following purposes may be the basis of registration as a charitable trust:

• the promotion of education

• the promotion of religion

• the relief of poverty

• other purposes of benefit to the community.

It is also charitable to establish facilities for recreation and other leisure-time activities if those facilities are provided in the interests of social welfare and are of public benefit. A charitable purpose may be the object of a trust or the purpose a society is formed. The trustees of the trust or society may apply to the Registrar of Incorporated Societies for incorporation as a trust board.

Further information

Where can I get forms or more information on charitable trusts?

A website was released by the Companies Office in November 2004 catering specifically for Incorporated Societies and Charitable Trusts.  You are able to conduct a search on the charitable trust register from this website as well as obtain any forms you need for registering your trust.

Visit the Societies and Trusts website.