09 426 8488 info@aba.org.nz


Suited to ….

Charitable purpose


Decision making






How to incorporate

Maintaining registration after incorporation

Winding Up

Incorporated Society

Not for profit organisations where members have a common interest (eg sport, hobby & community interest

Can have a charitable purpose

 Minimum of 15 members

By members at general meetings and by the committee in accordance with the rules

Who can be a member is determined by the rules

Committee accountable to the members

Limited liability – unless members run the society for their own profit (pecuniary gain)

No – unless required by the rules*

Must be used to run the society to achieve its purpose. Profits cannot be distributed to members.  

Send applications to the Registrar.

  • An application form with:
  • one copy of the rules
  • rules certification
  • NZ$102.22

Send this information to the registrar:

  • Annual Financial Statements
  • Rule changes (including names)
  • Change of contact details

According to the rules – surplus assets can be distributed amongst members

Charitable Trust

Not for profit organisations with a charitable purpose (eg education, religion, relief of poverty and other purposes that benefit the community)

Needs a charitable purpose

Minimum of two trustees

By the trustees in accordance with the trust deed


No members – trustees run the trust to benefit beneficiaries

Trustees are accountable to the beneficiaries and must comply with the trust deed and the Trustee Act 1956

Trustees no liable unless they fail to comply with requirements of trust deed or the Trustee Act 1956

No – unless required by the trust deed*

Must be used to run the charitable trust to achieve its purpose.

Send applications to the Registrar.

  • An application form
  • a copy of the trust deed or rules
  • statutory declaration

Send this information to the registrar:

  • Rule changes (including names)
  • ​Change of contact details.

According to the trust deed – surplus assets must be distributed to other charitable organisations.

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