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Incorporated Societies Act 2022

Administration of societies - Accounting records, financial reporting, and annual returns - Balance date

99: Balance date of charitable entities

You could also call this:

"When Charitable Societies Must Balance Their Books"

Illustration for Incorporated Societies Act 2022

You need to know the balance date of a charitable society. The balance date is found in the Charities Act 2005, specifically in section 41(3) to (7). This tells you when the society's balance date is.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=LMS254709.

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98: Indemnity or insurance for breach of officers’ duties, etc, must be expressly authorised by society’s constitution, or

"Societies can help officers pay for mistakes, but only if their rules allow it."

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100: Balance date of other societies, or

"When a society's financial year ends"

Part 3Administration of societies
Accounting records, financial reporting, and annual returns: Balance date

99Balance date of charitable entities

  1. The balance date of a society that is a charitable entity is the entity’s balance date under section 41(3) to (7) of the Charities Act 2005.