Permanently closing down your not-for-profit or charity

Here’s what to do if you’re permanently closing down your not-for-profit or charity.

Closing down a registered charity

You need to:

• close down in line with your rules, constitution or trust deed – this usually includes making sure no one benefits from the charity’s money or assets
• deregister with Charities Services, who will automatically notify us
• remove yourself from any Companies Office register you’re on, if relevant
• close down any GST, employer or other registration you have with us.

We’ll shut down your organisation’s account and IRD number from the date you were removed from the Companies Office or deregistered with Charities Services.

Closing down other not-for-profits

You need to:

• get removed from any Companies Office register (if you’re registered), then tell us
• tell us the date you stopped operating (if you’re not registered with the Companies Office)
• file any returns up to the date you were removed or stopped operating (if you need to)
• close down any GST, employer or other registration you have with us.

Find out when you might need to file an income tax return.

File the right returns to keep your not-for-profit running

We’ll shut down your organisation’s account and IRD number from either:

• the date you were removed from the Companies Office
• the date you stopped operating, if you were not registered with the Companies Office.