Q: We are an Incorporated Society which is also a registered NZ Charity. To whom do we have to submit an Annual Return?
You will have to report to your members as required by your rules.
There is some confusion about filing Annual Returns and financial statements with the two government regulatory bodies, the Registrar of Incorporated Societies and DIA Charities Services.
Incorporated Societies have to file a certified annual financial statement with the Registrar UNLESS the society is also registered with DIA Charities Services when only the annual return to Charities is required.
Note that incorporated societies must advise the Registrar of other changes in the society’s details (for example, changes to rules, name, addresses) – regardless of whether they are registered with Charities Services or not.
On an allied subject, NOTE that if your Incorporated Society is NOT also a registered NZ Charity you will not have to submit returns in the new XRB format.