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Charities Commission,
Not-for-profit organisations have until 1 July 2008 to register under the Charities Act before tax laws change and some existing exemptions (from income tax and estate and gift duty) end.
Until recently, the Charities Commission had suggested that organisations might wish to apply for registration after their AGM. But slower than expected application volumes and feedback from potential applicants indicate that the Commission is likely to receive a very large number of applications between September 2007 and July 2008. This could lead to longer processing times and uncertainty for applicants in terms of their tax liability.
One way to avoid this uncertainty is to apply now.
Depending on the quantity and complexity of applications the Commission is working on at any one time, it generally takes around eight to ten weeks to process a straightforward application. This is a guide only — it may take longer if an application is incomplete or needs clarification.
While the Charities Act does allow the Commission to backdate registration, it can't backdate incomplete applications. If the Commission receives an application close to 1 July 2008, but it is incomplete, it could have a significant impact on an organisation's existing tax exemptions.
There is no need to wait until after an AGM before applying for registration. Organisations who apply and successfully register now, then make changes at their AGM that they need to notify the Commission about, can simply do this by using the appropriate form. Or, if the organisation's application is still being considered, write to let the Commission know about the changes.
To apply to register an individual organisation, you need:
You don't need to send a copy of your accounts or annual financial statement with your application.
The Charities Commission recommends that not-for-profit organisations consider applying as soon as possible.
If you need more information or a registration pack, please visit www.charities.govt.nz, or phone the Commission's free information line — 0508 242 748.