The Charities Act came into law in July 2005, which established the Charities Commission. The Commission is to provide a registration and monitoring system for charitable organisations.

Registration as a charity is voluntary, however charitable organisations must register to maintain their tax-exempt status. Registration with the Charities Commission opens February 2007 and closes July 2008.

The Auckland Diocese has filed a group registration with the Charities Commission, which incorporates all Parishes. The group registration is structured in that each Parish is clearly recognised as a separate entity within the Group. This structure is consistent with Canon Law principles that individual parishes are separate legal entities (juridical persons).

With regard to initial registration with the Charities Commission, no action is required to be taken by parishes. Parishes will however hold ongoing responsibility in meeting its individual reporting obligations in the annual return process, which takes effect in 2009. This means that all parishes will be required to provide comprehensive financial information, including financial statements, as part of its annual filing obligation. Filing of the first annual return is due in 2009, which will incorporate parish financial statements for the period ended 31 December 2008. 

Please refer to the Annual Returns 2008 page for further information.