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Authors: Ken Lord, Steven Moe
Published: 19 November 2018
Pages: 29

Introduction

Charity law is at a crossroads in New Zealand. The review of the Charities Act 2005 is a development which will affect the future of New Zealand charities. This makes the topic of this paper interesting and important given the changing nature of the law at this time.

Some historical context before we dive into the detail: the four heads of charity trace their origins back to the “The Charitable Uses Act” of 1601 (known as the Statute of Elizabeth). Modern developments continue with new cases and the announcement earlier this year of the Charities Act review. At the same time we see many charities expressing interest in the idea of social enterprise – taking charitable heart and combining it with a business mind.

Content outline

• Charities Act review
• "Wholly or Mainly" guidance from IRD
• Social enterprises and charities
• Recent case law 
• Other updates