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Charities Services latest guidance for Tier 4 charities, that’s those with expenses under $125,000.
You can find all the official guidance at www.charities.govt.nz/new-reporting-standards/tier-4/
If your turnover is over $125k and under $2 million then you’ll need the Tier 3 guidance.Annual Reporting to Charities Services A guide for Tier 4 charities