General principles This article relates to societies and charities, but the principles discussed apply to all trusts, whether or not they are charitable. The Court of Appeal decision in New Zealand Māori Council v Foulkes [2015] NZCA 552, discussed below, related to the removal and appointment of trustees to the Crown Forestry Rental Trust, but […]
Mixing governance and management In many voluntary organisations those who direct or manage the actual activities of the entity may attend meetings of those who govern it on an ex officio basis. In the balance of this article I will refer to such a person as a “manager,” to cover managers, coaches, conductors, and any […]
The joys of writing these articles I enjoy writing these articles as issues arise where the answers are often uncertain or obscure. Some articles provoke responses raising further questions or advancing other points of view, or draw attention to Court decisions I either have not been aware of or have overlooked. That occurred when this […]
Introduction Those involved in the governance of a not-for-profit entity (a society or charity, whether or not incorporated under any statute) have duties and responsibilities: These may be specified in the constitution of the not-for-profit entity, They may be specified in any legislation under which the not-for-profit entity may be incorporated or which applies to […]
Effective from 25 February 2012, the Charities Act 2005 was changed, and those involved in or advising charities registered with the (then) Charities Commission (now, Board) had to change their administrative practices and reconsider what they needed to be notify to Charities Services. Definition of officers extended – section 4(1) From 25 February 2012 the […]
Potential personal liability of charitable trustees In two of my early articles “As common as dirt”and “Lessons from a Polytechnic” I outlined some of the disadvantages of unincorporated societies, stating that “for any society, other than the most basic, incorporation is highly desirable because of the clear practical benefits.” In summary, those are: An incorporated […]
Definitions – Audits and Reviews According to the www.youunlimitedanz.com website in April 2021: A financial statement audit is an independent check that the organisation’s financial reports are prepared properly. As an external auditor, Chartered Accountants assess how the organisation manages the process of recording their business operations, and how they portray that in their financial […]
Introduction My article, Audits or Reviews of Accounts about the audits or reviews of the accounts of incorporated societies and charities was originally written in early 2011. In late 2011 a reader kindly drew my attention to statutory issues relating to the audit of the industrial and provident societies, hence this article. Legislation such as […]
The issues There are a number of charitable institutions that will not, as a matter of policy, make grants or gifts to entities that are not also recognised or registered as charities. This has always struck me as a possibly “over-the-top” approach, which, perhaps, demonstrates some lack of sophistication in the screening of applications for […]
The law before the Charities Act The promotion of industry and commerce has been long been held to be charitable in both England and New Zealand. The decision in Crystal Palace Trustees v Minister of Town and Country Planning [1951] Ch 132; [1950] 2 All ER 857n, concluded that the promotion of industry and commerce […]
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