Understanding the Charities Amendment Act 2023

The Charities Amendment Act 2023 brings important changes for registered charities across Aotearoa New Zealand. The updates aim to strengthen governance, transparency, and accountability, helping charities build trust and remain fit for the future.

Registered charities are now required to review their governance practices and make sure their officers understand any new obligations at least once every three years. The first formal governance review needs to take place before 5 October 2026, as this Act came into effect on 5 October 2023.

What are the key changes?

• A broader definition of 'officer', which may include board members, trustees, CEOs, treasurers, and others with significant decision-making influence.
• Stronger powers for the Charities Registration Board in cases of serious wrongdoing or significant non-compliance.
• Updated annual return and reporting requirements for charities.
• A new requirement for charities to regularly review their governance procedures.

What actions should my charity take now?

• Review your governing documents
  Check that your constitution, trust deed, policies, and delegation arrangements reflect how your organisation operates today.
  Parry Field Lawyers have published a user-friendly guide on How to review your Charity’s governance procedures
• Identify your officers
  Confirm who falls within the new definition of an officer and ensure they understand their responsibilities.
• Schedule your governance review
  Planning early gives your board time to make any necessary updates.
• Check your reporting obligations
  Make sure you're using current Charities Services forms and meeting all reporting requirements.
• Seek support if needed
  If you're unsure how these changes affect your organisation, consider seeking legal, governance, or accounting advice.
  Community Governance Aotearoa Resource Hub has lots of useful resources.

Strong governance helps organisations remain sustainable, trusted, and focused on the communities they serve. Taking action now will help ensure your charity remains compliant and well-positioned for the future.