Charitable Gifts to Non-Charities

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 […]

Economic Development – Charitable?

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 […]

How Common are Societies and Charitable Trusts

The vast majority of New Zealanders must belong to at least one community organisation, and many will belong to a dozen or more in their lifetime.  Few would not have contact with such entities.  At the most basic level are home and school committees and sports, cultural and social clubs, and few can escape involvement […]