Entries by Mark

Governing Charitable Trusts and Charitable Societies

Background This article seeks, briefly, to help trustees of a charitable trust or committee members of a charitable society governing the charity more readily to understand the obligations they assume when appointed or elected (and those governing general incorporated societies have similar duties).  Before doing so it may be helpful to explain the differences between […]

Health and Safety Issues and Not-for-Profits

There is a world of difference between operating an underground coal mine and governing a not-for-profit community organisation, but the two are now connected, even if that may not be immediately obvious.  The Health and Safety at Work Act 2015 was passed in large part because of the 2010 Pike River Mine disaster, and this […]

NFP Anti-Money Laundering and Countering Financing of Terrorism

Risks relating to Money Laundering or Financing of Terrorism  The Anti-Money Laundering and Countering Financing of Terrorism Act 2009 (AML/CFT) is intended to prevent money-laundering by criminals and the financing of terrorism.  Societies and charitable trusts (“not-for-profits”) and those providing them with services (such as legal, accounting and banking) are affected by this legislation: The […]

Business Numbers and Not-for-Profit Entities

Not-for-Profits and New Zealand Business Numbers The New Zealand Business Number Act 2016 provides that incorporated societies registered under the Incorporated Societies Act 1908, charitable trusts incorporated under the Charitable Trusts Act 1957, friendly societies and credit unions registered under the Friendly Societies and Credit Unions Act 1982, and industrial and provident societies registered under […]

Essential Record-Keeping for Not-for-Profit Organisations

Introduction Most not-for-profit organisations (societies or charitable trusts, abbreviated to NfP in this article) are governed and managed by well-intentioned, honest people, but many of those people lack some or all of the knowledge and skills about the governance, decision-making and record-keeping required in such an organisation.  The sections that follow provide a brief guide […]

Conflicts of Interest, Bias and Predetermination in Societies and Charities – Recognising and Managing

The issues Problems relating to conflicts of interest, bias and predetermination arise in not-for-profits, not just in local authorities, statutory boards, and commercial entities.  People are usually elected or appointed to decision-making positions for one or more of the following reasons: They are believed to have expertise in the area where decisions are to be […]

Dealing with Difficult People and Difficult Situations in Not-for-Profits

There’s nowt so queer as folk  The phrase “there’s nowt so queer as folk” (which is variously attributed to different parts of the British Isles) describes many of the difficulties people can cause in community organisations People can be difficult in many ways, sometimes deliberately, but often without consciously intending to be difficult.  Because many […]

Appointing new Trustees to (or Removing Trustees of) a Trust

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 […]

Access to society and charity records

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 […]