Makes grants / loans to individuals, Makes grants to organisations (including schools or other charities), Provides services (e.g. care / counselling), Provides religious services / activities

Education / training / research, Health, Environment / conservation, Community development, Emergency / disaster relief, Religious activities, Arts / culture / heritage, International activities, Fund-raising, People with disabilities, Promotion of volunteering

(People with needs), Children / young people, Other charities, Older people, People with disabilities, People of a certain ethnic / racial origin, General public, Family / whanau, Migrants / refugees, Religious groups

Annual Returns are due within 6 months of a charity’s balance date (financial year-end), or a longer period if an extension has been granted.

Note: Charities that use the Tier 4 Combined Form to file their annual returns do not need to file their financial statements separately. The financial statements are included in their annual return summary.