NfP Law Charitable Trusts

Covid-19 Policies for Not-for-Profit Organisations

Introduction Most not-for-profit organisations recognise that they have a moral duty to ensure the health and safety of their members and others who attend those activities.  They have a statutory duty do so under the Health and Safety at Work Act 2015 if they employ one of more people. The Covid-19 pandemic has created a […]

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 […]

Charities Amendment Act 2012

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 […]

Liability of Charitable Trustees

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 […]

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 […]