NfP Law General Not-for-profit

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 […]

Governance Propriety – mixing governance and management

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 […]

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 […]

Codes of Conduct in Not-for-Profit Governance

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 […]

Audits or Reviews of Accounts

Definitions – Audits and Reviews According to the 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 […]

Audits or Reviews of Accounts of Different Not-for-Profit Entities

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 […]

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 […]