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CHARITIES SERVICES
120 Victoria Street, Wellington 6011
PO Box 30-112, Lower Hutt 5040
New Zealand
27 June 2016
Fax +64 4 382 3595
Freephone 0508 242 748
Website www.dia.govt.nz; www.charities.govt.nz
Warwick Macale
Thames/Hauraki Health and Disability Resource Centre Trust
PO Box 535
Thames 3540
Dear Warwick
Request to remove Thames/Hauraki Health and Disability Resource Centre
Trust from the Charities Register
We have received a request that Thames/Hauraki Health and Disability Resource
Centre Trust (CC37069) should be removed from the Charities Register.
If you wish us to proceed with removing Thames/Hauraki Health and Disability
Resource Centre Trust from the Register, you do not need to take any further action.
The deregistration will take effect from Monday, 11 July. I encourage you to read the
information below about the consequences for and obligations of Thames/Hauraki
Health and Disability Resource Centre Trust following deregistration.
If you believe this request has been made in error, please contact Charities
Services on our free information line 0508 242 748 before Monday, 11 July 2016.
Removal from the Charities Register means that Thames/Hauraki Health and
Disability Resource Centre Trust will no longer be registered as a charitable entity
with Charities Services. Further, it will no longer be eligible for charitable tax status or
the other benefits of registration. Information will continue to be displayed on the
Charities Register, indicating that the charity
has been removed from the register
voluntarily.
under the Official Information Act 1982
A deregistered charity must no longer call itself (or imply that it is) a “registered
charitable entity” and must not display or promote its former charities registration
number. If Thames/Hauraki Health and Disability Resource Centre Trust is an
incorporated society, it must go back to filing returns with the Companies Office.
Registered charities are eligible for charitable tax status. However, when a charity is
deregistered it will become liable for income tax. This applies unless the charity
qualifies for another tax exemption. For example, if a sports club is deregistered, it
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might instead qualify for a tax exemption as an amateur sports body.
Recent changes to tax legislation means that a deregistered charity may also need to
pay a one-off tax on the accumulated assets that are held as at the date of
deregistration. A deregistered charity has 12 months to distribute those assets to
another registered charity or give assets to charitable purposes. Assets which have
not been distributed within 12 months of deregistration will be taxed.
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Alternatively, if the charity re-applies and is again registered as a charity within 12
months of deregistration, it will not be taxed on its accumulated assets.
A deregistered charity may also lose its eligibility to provide receipts for donees to
claim tax rebates.
Charities Services advises Inland Revenue and the Companies Office (for
incorporated societies, charitable trusts, and companies) when charities are
deregistered.
I strongly advise that you contact Inland Revenue to discuss the tax situation if the
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charity holds assets. Further information is available on Inland Revenue’s website at
http://www.ird.govt.nz/charitable-organisations/chart-orgs-deregister/
Act
If Thames/Hauraki Health and Disability Resource Centre Trust is winding up or
liquidating as a charity, you should seek independent advice as to the final
disposition of its assets. Thames/Hauraki Health and Disability Resource Centre
Trust should follow its legal rules carefully in how it disposes of any surplus, and this
should be to charitable purposes only.
If Thames/Hauraki Health and Disability Resource Centre Trust is incorporated as a
trust board or society, you should review the information available on the Companies
Office’s website at:
Information
http://www.societies.govt.nz/cms/charitable-trusts/ending-a-charitable-trust
http://www.societies.govt.nz/cms/incorporated-societies/ending-an-incorporated-
society
If you wish to discuss this letter, or any other issues relating to your charity, you can
Official
contact Charities Services on our free information line 0508 242 748.
the
Yours sincerely
under
Selina Burkett
Customer Support Officer, Customer Support Team
Charities Services | Ngā Rātonga Kaupapa Atawhai
Department of Internal Affairs | Te Tari Taiwhenua
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