More information for NFPs
Setting up a not-for profit entity
What is an NFP, what is its purpose and how is it governed?
Charities NZ provide information on charities' obligations under the law.
The IRD has information on how to start not-for-profits and charities and tax obligations.
The Companies Office also has useful information on setting up a charitable trust board.
Parry Field Lawyers have produced a legal handbook for charities in New Zealand (2021). The handbook serves as a practical guide to help establish and operate your charity.
Not-for-profit governance
Community Governance NZ's Good Governance Code includes a set of six principles that define good governance for community organisations in Aotearoa. It includes suggestions on the actions boards can take to implement the principles.
The National Action Plan for Community Governance was developed to help strengthen community governance capability.
Also, see the Centre for Social Impact's report on building board capability.
A video toolkit for chairing a board from Community Governance New Zealand draws on the experiences of more than 30 experienced board chairs.
The governance information for new officers resource published by Charities Services is a useful guide to help understand the role of an officer and how to contribute to governing a charity well. Charities services also provide other resources on governing charities
Legislation
Charities Services NZ outline changes to the new Trusts Act (2019) and its impact on charities. The IoD also provides information on the new Act for trustees of charities.
Charities Services have also put together a hub with information on the 2023 Amendment to Charities Act
Also see our summary of changes to the new Incorporated Societies Act (2022).
New financial reporting requirements under the Incorporated Societies Act (2022).
Other resources
CommunityNet Aotearoa is an online hub of resources designed to strengthen community organisations.
Sports NZ provides an online hub of resources, tools and guides, including nine steps to effective governance which sets out basic governance concepts, challenges, structures and change processes and a nine step framework to effective governance. This is a useful resource for all NFPs.
Te Puni Kōkiri's Effective governance includes governance resource for Māori organisations covering what boards do, how boards work and the role of a board member.
Te Tiriti o Waitangi at the board table is an information hub set up by Community Governance NZ to help boards incorporate Te Tiriti o Waitangi into the governance of their organisation.
Creative NZ's Getting on board is a governance resource guide for arts organisations.
FMA’s 2018 Corporate governance handbook is a handbook which can assist directors, executives and advisers in applying corporate governance to their companies, and is also applicable to not-for-profit organisations and charities.
