Legislative and regulatory compliance for officers of charitable trusts and societies

01 February 2021

All charitable entities have a duty to comply with New Zealand legislation, regulations, codes, best practice guidelines and various other obligations. Trustees and staff have a responsibility to ensure that a charity’s activities comply with these obligations.

Many New Zealand charities have obligations in common which they must adhere to, including governance, employment, financial reporting, maintaining charitable status, and information and record-keeping. Depending on the size and activities of a charity, compliance requirements will vary.

The Tindall Foundation is subject to an increasing and complex range of obligations so the Trustees decided to compile a comprehensive framework that clearly outlines the area and details of responsibility, its legislative or other basis, time deadlines and the steps required to fulfil that obligation.

In order to ensure quality information, Tindall Foundation engaged and briefed Chapman Tripp to develop and complete the work. 

The Tindall Foundation and Chapman Tripp hope trustees of other New Zealand charities may also find this document a useful source of information and guidance. The generic version is widely available so it may benefit the whole charitable sector in New Zealand – read it below:

Click here to read the legislative and regulatory compliance manual

Chapman Tripp will maintain this Legislative/Regulatory Compliance Manual, and will review the Compliance Manual once annually, and amend in accordance with any new legislation or regulations. This version is published on 30 January 2021.