You lose your tax benefits when your charity is deregistered with Charities Services.
You risk losing your tax benefits when your incorporated society or charitable trust is removed from the Companies Office register.
If you did not intend to be removed, for example if you forgot to file your paperwork with these organisations, you need to reregister with them.
Charities
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
Incorporated societies or charitable trusts
These are registered with the Companies Office. If your organisation is removed from the Companies Office register because you forgot to file, and nothing else has changed about how your organisation runs, we’ll give you time to get reinstated.
If you choose to remove your incorporated society from the register but are still running, you'll need to get a new IRD number as an unincorporated society and reapply for any tax benefits.
Contact us if you’re unsure.
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