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If you are an incorporated society or registered charitable trust, you must maintain your registration with the Companies Office to keep your tax benefits.

This includes keeping your information up to date and, in most cases, filing financial statements.

You risk losing your tax benefits when your incorporated society or charitable trust is removed from the Companies Office register. 

If you choose to remove your incorporated society or charitable trust from the register but are still running, you'll need to get a new IRD number as an unincorporated body and reapply for any tax benefits.


You lose your tax benefits when your charity is deregistered with Charities Services.

Your charity has to pay tax for any time period it is not registered with Charities Services. Even if you were unexpectedly deregistered and you reregistered again 3 months later, you must pay income tax for income earned during that 3 months.

However, you might be able to reduce the tax you pay for that time period.
Pay less tax with a not-for-profit income deduction

If your charity is not re-registered within 1 year, you may need to pay tax on any net assets.
Charities deregistration tax on assets

Your charity will also cease to be a donee organisation while it is not registered.
When your deregistered not-for-profit stops being a donee organisation

Charities that are incorporated societies or charitable trusts

These are also registered with the Companies Office but do not have to file financial statements with them. If your organisation is removed from the Companies Office register because you forgot to file, we will cease the IRD number until the organisation is reinstated.

If you did not intend to be removed as a charity, for example if you forgot to file your paperwork with Charities Services or the Companies Office, you need to reregister with them.

To understand your obligations and maintain any registrations you hold, contact Charities Services or the Companies Office.

Charities Services | Running your charity -
Incorporated Societies -
Charitable Trusts -

You can also contact us.

[email protected]

Last updated: 14 May 2024
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