Business Numbers and Not-for-Profit Entities

Not-for-Profits and New Zealand Business Numbers The New Zealand Business Number Act 2016 provides that incorporated societies registered under the Incorporated Societies Act 1908, charitable trusts incorporated under the Charitable Trusts Act 1957, friendly societies and credit unions registered under the Friendly Societies and Credit Unions Act 1982, and industrial and provident societies registered under […]

Essential Record-Keeping for Not-for-Profit Organisations

Introduction Most not-for-profit organisations (societies or charitable trusts, abbreviated to NfP in this article) are governed and managed by well-intentioned, honest people, but many of those people lack some or all of the knowledge and skills about the governance, decision-making and record-keeping required in such an organisation.  The sections that follow provide a brief guide […]