Makes grants / loans to individuals, Makes grants to organisations (including schools or other charities), Provides services (e.g. care / counselling), Provides advice / information / advocacy, Provides human resources (e.g. staff / volunteers), Provides buildings / facilities / open space

Community development, Emergency / disaster relief, Use of facilities for community groups

(Congregation, children/young people, other charities, voluntary bodies other than charities, older people, general public, family/whanau)

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.