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Starting a charitable trust
You make application to incorporate a trust under the Charitable Trusts Act 1957 by sending a number of documents to the Registrar of Incorporated Societies.
There are different filing requirements depending on whether you are applying for incorporation of trustees as a board or incorporation of a society as a board.
The address you should send your documents to is:
Registrar of Incorporated Societies
Ministry of Economic Development
National Processing Centre
Private Bag 92061
Victoria Street West
Auckland 1142
Getting started - what you need to do before you can register
A charitable trust may be established by individuals or an unincorporated society to benefit a charitable cause of their choosing. Before deciding to register as a charitable trust board you should determine whether a board is the appropriate corporate entity for you or your group to achieve its purposes and objectives.
Charitable purpose - what can a charitable trust do?
To be registered under the Charitable Trust Act 1957, a trust must exist principally or exclusively for a charitable purpose or a purpose that is religious or educational.
Choosing a name
Before finalising your trust's name you need to be sure that the name you choose will be allowed to be used by your trust.
Rules and trust deeds of charitable trusts
The Charitable Trusts Act 1957 requires every charitable trust to provide the Registrar of Incorporated Societies with a copy of the documents that show the general purposes of the trustees or society. In the case of a society applying for incorporation as a charitable trust, they must also provide a copy of the document that sets out the constitution of the society.
What must be included in your application?
There is no online service for applying to register a charitable trust. You will need to complete some paper forms and send them to the Registrar.
Forms for starting a charitable trust
Access forms and fees for both incorporated societies and charitable trusts.
What are the differences between incorporation of trustees or members of a society as a board?
The Charitable Trusts Act 1957 has different procedures for trustees who apply and for members of a society who apply to incorporate as a charitable trust board.
How does my charitable organisation qualify for a tax exemption?
If an Incorporated Society or Charitable Trust benefits the community in a charitable way and meets certain criteria outlined by Inland Revenue, they may be granted a non-profit tax exemption.
