Process for setting up a registered charitable trust

Created: July 25, 2013 at 11:04 AM | Updated: March 13, 2026 | By Community Resource Kit

The following steps outline the process for setting up a registered charitable trust. This information supplements Charitable Trusts of the Community Resource Kit.

[For more information on the different types of organisation you can set up see Formal Organisational Structures and Characteristics of different organisational legal structures.]

Note:  Recent law changes that apply to Incorporated Societies also impacted some trust boards - you no longer have the option of incorporating as a society-based charitable trust board under the Charitable Trusts Act 1957.

Read more about these law changes here.

Your group has decided to set up a registered charitable trust...

1. Meet and:
  • decide on a name
  • decide who will be the trustees or board members and how the trust will operate
  • draft a trust deed or constitution that includes your aims, powers and rules of the trust or board. [You can find a sample Charitable Trust Deed template here. You may want to review rules of other charitable trusts as well.]
2. Go to Charitable Trusts website (https://ct-register.companiesoffice.govt.nz/) and:
  • check the name is available - it is also advisable to look at the companies register to perform a broader name search of other types of entities
  • complete an online application form. (You will need a RealMe® login and an online services account with the Companies Office - get more information about applying online here. You can call 0508 266 726 if you need more assistance.)
3. Call a meeting of the trust board. At this meeting your board or trustees need to:
  • approve the trust deed

Note: The Trust Deed must include a statement that certifies it as a correct copy, and the certification must be signed by one of the Trustees, or a member of the committee or governing body. You can find the certification statement at the bottom of the sample Charitable Trust Deed template.

  • approve the application for incorporation documents (including the registered office and statutory declaration).
4. Send the completed documents back to the Companies Office.
5. The Companies Office informs your group that it is now a registered charitable trust and sends you a certificate.
6. To maintain your registration you will need to meet your legal obligations by keeping your details up-to-date on the Registrar of Charitable Trusts:
  • Trust rule changes
  • name changes and
  • address changes.
7. Charitable Trusts need to be registered with IRD.

  • Your responsibilities include meeting any tax obligations, and complying with government agency requirements that may apply to your trust’s activities. Refer to Inland Revenue's information about a charitable trust board's tax obligations.

  • Charities registered with Charities Services do not have to pay income tax - read more here.
8. If you are registered with Charities Services...
  • You will need to notify changes and file an annual return (including annual accounts) with Charities Services.
Tip: By registering with Charities Services, an organisation with a charitable purpose can expect an exemption from income tax and resident withholding tax. If you want to apply for registration under the Charities Act 2005, you need to meet their requirements for registration:
  • the name needs to be suitable i.e. not offensive or liable to mislead the public
  • the purposes need to be charitable
  • the officers need to be qualified under the terms of the Act.
You will also need to fill out an application form, an Officer Certification Form (one copy for each of your officers), and send in a copy of your rules, including all amendments. For more details visit: https://www.charities.govt.nz/im-a-registered-charity/officer-information/officer-certification/   and https://www.charities.govt.nz/ready-to-register/need-to-know-to-register/

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