Charities/NFP - Parry Field Lawyers

The Incorporated Societies Act 2022 requires that all 24,000 incorporated societies in New Zealand reregister under this new Act before 5 April 2026. You can find more detail on what reregistration entails on our Information Hub.

So, what happens if a society doesn’t reregister in time? A society that fails to reregister under the new Act will cease to exist and its surplus assets will need to be distributed in accordance with its constitution. To put it plainly, this means:

the society won’t be able to continue to operate;
it will be as if the society was removed from the Incorporated Societies Register from 5 April 2026;
the society will need to dispose of all of its assets, including property, in accordance with the constitution; and
the Registrar could step in and direct how the society should distribute its assets, overriding the rights of members and committee members to make decisions on behalf of the society.

From a practical perspective, this would impact a society in many ways. For example:

as the society no longer exists, a Bank may not allow officers to access the society’s accounts anymore or require additional information from the officers before allowing access. This could have flow on effects, for example making it difficult to pay employees; and
contracts could be affected, for example leases or supplier agreements, as the society listed on the contractual arrangement wouldn’t exist anymore. This could make it difficult to enforce the society’s rights under the contractual arrangement, for example to assign the lease or make adjustments to the supplier agreement.

There are limited reasons why a society might still be able to reregister after the transition date – for example, if the Registrar received its application before the reregistration date, the Registrar can continue to deal with the application (i.e. it could be approved after the transition date).

What if our incorporated society doesn’t want to reregister?

The Registrar is encouraging societies that don’t want to reregister to either appoint a liquidator or apply for dissolution (see here). This gives the society more certainty around the wind up process and control over how assets are distributed (which of course needs to be done in accordance with the constitution).

We have helped a number of incorporated societies wind up and are well placed to assist should you wish to do the same – please feel free to get in touch.

What if our incorporated society wants to continue to exist?

If your society wants to continue to operate and doesn’t want to lose control of its assets, then you will need to reregister under the new Act. The biggest step in this process is preparing a new constitution that aligns with the new Act. If you’d like help with this, please feel free to get in touch with our team as we’ve helped dozens of societies with this process.

This article is not a substitute for legal advice and you should consult your lawyer about your specific situation. Please feel free to contact us at Parry Field Lawyers.

Historically, Ministers of Religion, including pastors, were not recognised as employees. Instead, Ministers were seen as having been ‘called’ by God to their role, thereby sitting outside the employer-employee relationship. This meant that the normal employment rules did not apply.

Over time this has changed however, and it is now possible that a pastor may be considered an employee, depending on the ‘true nature’ of the working relationship between the pastor and the church.

This was seen in the recent 2025 Employment Court decision of Bread of Life Christian Church in Auckland v Chen, where the pastor was engaged by a Church charitable trust board, an arrangement that is not uncommon with some church denominations. When he was originally engaged, there was no written agreement but subsequently a fixed-term agreement was signed, alongside a “Call” document, acknowledging his call to ministry. The pastor was paid a salary with PAYE deducted.

When a dispute arose, following termination of the pastor’s engagement, the pastor claimed he was an employee. The trust board said that the pastor’s role was a spiritual contract or calling with the Church, not the trust board, and any relationship between the trust board and the pastor was simply functional for the purpose of paying his salary and deducting PAYE.

The pastor raised a personal grievance and filed a claim in the Employment Relations Authority. The Authority found that the pastor was an employee, and this was upheld by the Employment Court on appeal.

The Court said:

Each church has different structure. No assumption can or should be made that the legal structure of any given church or community is necessarily similar to the legal structure of any other church. In other words, the focus should be on the particular rules and practices of the specific church and the arrangements between that church and its pastor in deciding if a pastor is an employee or not.
There is no presumption against a minister of religion intending to be legally bound, such as via an employment contract. The facts of each case will have to be looked at to decide if the parties did intend to be legally bound or not.
The spiritual nature of a role is important but it is not determinative when deciding if a pastor is in fact an employee. Each case still needs to be considered “on its merits with a focus on the real nature of the relationship between the parties.”

The Court also identified some key factors that indicated an employment relationship which are very useful for all Churches to be aware of, as it could affect the interpretation in their context:

The agreement signed between the parties was consistent with an intent to be legally bound. It had all the ‘hallmarks’ of a contract and was described elsewhere as a contract.
The call agreement did not exclude the pastor from being an employee and there was nothing in it which indicated that the parties did not intend to be legally bound by the other agreement.
The agreement was consistent with aspects of employment law – with the salary based on minimum wage and leave provisions reflecting the requirements of the Holidays Act 2003.
Kiwisaver was deducted from the pastor’s salary, which was more indicative of an employment relationship. The Court accepted however that PAYE deductions occur whether or not a pastor is an employee.
While the pastor had some freedom in his work, the Trust had the power under the agreement to exercise control over him by undertaking performance reviews, reviewing and changing his salary, taking disciplinary action, dismissing him and making decisions about whether to renew his contract or not.
The pastor was required under the agreement to work 40 hours a week and was required to carry out specific tasks on specific days. This further indicated considerable control over the pastor.
The pastor was clearly fully integrated into the life of the church – he was the face of the church to the outside world.
The pastor was clearly not in business on his own account so could not be an independent contractor. He was paid for time worked, not for task completion. He did not bear any risk of loss and had no way of making a profit from any task he carried out, including any work for other churches. While he was not prohibited from delegating his work to others, it was clear he could not do so. Though the church engaged other pastors to preach on occasion, the pastor did not personally subcontract his role to others/pay them to do so.
Finally, the fact he was entitled to repayment of expenses or reimbursement for attending theological courses was consistent with being an employee rather than being in business on his own account.

As every situation will be influenced by the facts relevant to that situation, we are very happy to assist if you are looking to engage a pastor/minister or if you have any questions about an existing engagement.

We also have many free resources available for Church and Community groups such as our Churches Legal Handbook and Charities Health checks – you can find those, as well as videos, articles, and more here.

Under New Zealand’s Incorporated Societies Act 2022 (“the Act”), incorporated societies now have more flexibility regarding governance and decision-making. One area that often sparks questions is whether a society can pay its Committee members for services rendered.
The short answer is yes, subject to certain conditions.

Full Powers Under Section 18 of the New Act

Section 18 of the Act grants societies full capacity to carry out any activity, enter into any transaction, and enjoy full rights, powers, and privileges to pursue their objectives. This includes the ability to pay Committee members for their services, provided that the payments are on arm’s-length terms (as outlined in section 24 of the Act).

Importantly, arm’s-length terms mean that the payment should be reasonable and comparable to what an independent third party would expect to receive for similar services, ensuring that it is fair and transparent.

This means that even if your society’s constitution does not specifically allow payments to Committee members, the society still has the power to make such payments under the Act. However, there are several factors to consider before doing so.

Limits on Power in the Constitution

While section 18 provides a broad power to make payments, it also allows a society’s constitution to restrict or modify this power. For example, many societies choose to require member approval before Committee members can be paid either at a general meeting or through a resolution in lieu, or mandate a (majority or unanimous) resolution from the Board before any payments are made. If your society wishes to exercise full powers under the Act, but restrict payments to Board members, your constitution can specify such conditions.

This allows societies to balance flexibility with control, ensuring that the payment process remains transparent and accountable.

Why Consider Including Payment in Your Constitution?

Even if your society chooses not to restrict its powers and allows for payments to Committee members, it may still be wise to set clear expectations within your constitution and set up a Committee policy on the topic.

This can outline:

When and how payments are made (e.g., for services rendered or as a reimbursement of expenses).
How decisions are made regarding payment.

Best Practices for Transparency and Governance

Setting clear guidelines on the payment of Committee members is essential for maintaining good governance, particularly for registered charities – as noted in the Community Toolkit and a Charities Services article, clear guidance for such payments is crucial. This can help prevent any potential conflicts of interest or mismanagement of funds, and maintain trust with members, stakeholders, and the public.

To ensure your society remains compliant and well-governed:

Update your constitution to clarify whether Committee members can be paid and under what circumstances.
Establish a Committee policy on payments, detailing the process and criteria for making such decisions.
Consider obtaining advice to ensure that payments to Committee members are made in a manner that complies with the new Act, as well as with any other relevant laws or regulations.

Conclusion

The Incorporated Societies Act 2022 provides societies with greater flexibility to manage their internal affairs, including the ability to pay Committee members for services. While the Act allows for such payments on arm’s-length terms, societies are encouraged to clearly define these arrangements in their constitution to ensure transparency, accountability, and good governance.

If your society is considering paying Committee members, or if you need guidance on how to properly amend your constitution, our team is here to assist. There are a couple of different ways we can go about assisting with this, including preparing a draft constitution for you that is based on our template – this also includes a clause on payment of Committee members.

Please note that this article is not a substitute for legal advice and you should contact your lawyer about your specific situation.

As you may know, all incorporated societies in New Zealand must re-register under the new Incorporated Societies Act 2022 (the “new Act”).

For more information about this, we have written an article about it here.

The new Act mandates that an incorporated society’s name must end with either ‘Manatōpū’, ‘Incorporated’, or ‘Inc’, or a combination of these. However, it is important to note that you cannot simply change your society’s name at the time of re-registration. To change your society’s name, the process involves two distinct steps:

Re-registering your society under the new Act – This process does not allow for an immediate name change, even if the name is only being altered by a single word.
Applying separately for a name change – Once your society has been re-registered, you can then apply to the Registrar of Incorporated Societies for a name change.

An incorporated society cannot simply change its name by re-registering with the Companies Office. This is because, under the Incorporated Societies Act 1908, the process of name change involves more than just administrative paperwork – it is a formal amendment process, which ensures that members are properly informed and consulted. The society cannot bypass this procedure by simply re-registering with a new constitution.

How to Apply for a Name Change

To change the name of your society, you will need to follow these steps:

Set up the necessary accounts: You’ll need a RealMe® login, an Incorporated Societies Register online services account, and the requisite authority within your society to manage the society’s register.
Submit the name change application: Log into your online services account, select the ‘Name Change’ option from the ‘View Details’ page, and enter your proposed new name. You can check if your desired name is available by using the ‘Name Availability Check’ tool. See Companies Office for more information about naming your society here.
Provide supporting documents (if applicable): If any third parties have given consent for you to use a particular name (such as a trademark holder), ensure you attach the relevant documentation.
Complete the signatory details and submit the form for approval.

The Registrar will review the application and, if everything is in order, will approve the name change within three working days. Once approved, you will receive an email confirming the name change and an updated Certificate of Incorporation will be issued.

Importantly, you will not need to update your society’s constitution immediately, as the new name will be considered to be part of your constitution. However, it is advisable to update the constitution at your next general meeting.

Changing Your Name Immediately After Re-registration

While the above outlines the two-step process for a name change, it is possible to include specific wording in your society’s constitution that allows for an immediate name change once you have re-registered under the new Act. This can provide greater flexibility and streamline the process. If you are considering this option, it is best to consult with legal experts to ensure your constitution includes the appropriate provisions.

We have supported many incorporated societies and have free guides and resources on our Incorporated Societies information hub here.

This article is not a substitute to legal advice and if you have any questions please do not hesitate to contact our experts here at Parry Field Lawyers.

We are available to help with unincorporated and incorporated societies and can answer any questions you have. If you would like to discuss further, please contact one of our team.

Advocacy has become an increasingly common aspect of charitable work in Aotearoa New Zealand. A frequent question is how far a charity can go before advocacy risks its charitable status by deviating from the definition of a “charitable purpose” under section 5 of the Charities Act 2005.

Can Charities Engage in Advocacy?

In short, yes, charities can engage in advocacy, without automatically jeopardising their charitable status. Charitable and political purposes are not mutually exclusive. This reflects a shift from earlier legal interpretations, where political purposes disqualified an organisation from charitable status unless the purposes were ancillary to a primary charitable purpose.

The change in position came in 2015 with the Supreme Court ruling in Greenpeace. Greenpeace successfully challenged the decision that they did not qualify for charitable status and had their charitable status reinstated. The subsequent decisions in Family First New Zealand and Better Public Media Trust have further brought into focus the New Zealand position on charities and advocacy.

When is Advocacy Considered Charitable?

Advocacy is considered charitable when it clearly aligns with the organisation’s charitable purpose. This can be assessed through the trust deed and the organisation’s actual activities. Relevant factors include:

The end goal being advocated for,
The means used to achieve that goal,
The practical steps taken to advocate for the cause.

A key consideration is whether the organisation promotes its views in a fair and balanced manner. Organisations should therefore ensure their advocacy is not one-sided; opposing views should be acknowledged and considered.

Importantly, advocacy can still be charitable even if it supports a controversial position or conflicts with mainstream opinion. In Better Public Media Trust, the Court of Appeal confirmed that disagreement with popular views does not disqualify a charity. However, if an organisation primarily promotes a social or political ideology without delivering tangible public benefits, it may struggle to demonstrate a genuine charitable purpose in its advocacy.

Practical Implications

Practically this means that charities may engage in a range of advocacy activities as long as they can be clearly connected to the organisations charitable purpose. Commonly this may include:

Making submissions on policy,
Raising awareness through media commentary,
Organising or participating in lawful protests,
Signing petitions,
Publishing reports.

However, it is not charitable to support or oppose a political party or candidate, promote a singular, exclusionary viewpoint or engage in illegal activities.

Ancillary Advocacy

Even if some advocacy activities are not charitable on their own, they may still be permissible if they are ancillary, meaning they are minor and connected to the organisation’s broader charitable purpose.

Charities play a vital role in democracy, speaking out on issues that matter to their communities. Advocacy, when conducted responsibly and in alignment with charitable purpose, is not only permitted but encouraged. Understanding the boundaries of charitable advocacy is essential for organisations seeking to make a meaningful impact while maintaining their charitable status.

All registered charities must now review their governance procedures every three years. We have heard it said that this is simply another burden for charities. We disagree and here’s why.

Why this requirement has been introduced

The policy goal seems to be to help charities succeed.

Some charities are large, well-established entities with robust governance procedures and highly-experienced people governing them. There is a reasonable likelihood that they review their governance procedures routinely.

However, a large proportion of charities are small and many are governed by people with mixed governance understanding and capability. We talk to many people governing charities who have not looked at their governance documents for years and some who are operating outside of what their rules allow. This places the people governing the charity at risk of doing something that is not legally permitted. It can also lead to charities not being well run and potentially failing.

We see this new obligation as the codification of good practice. Every charity (every legal entity) should regularly pause and reflect on how they operate. It will be time well invested.

What are ‘governance procedures’?

What does the term ‘governance procedures’ refer to? The Charities Act does not provide any firm answers, but we suggest governance procedures include, but are not limited to:

Key documents
- The key governing document – a charitable trust deed for charitable trusts, a constitution/rules for charitable incorporated societies, or the constitution for charitable companies.
- Secondary documents supporting the rules, such as bylaws, regulations, charters or policies.
Important practices
- How the charity deals with conflicts of interest.
- How does the charity deal with disputes and complaints.
- How the charity recruits and onboards new trustees or officers.
- The effectiveness of meetings and relationships.
- Financial practices.

How to satisfy the legal requirements

Below is a simple approach which can be tailored to your charity and circumstances. We suggest you focus on what you feel needs most work, most urgently. You do not have to do all of this at once and that is not the intention. You have a three-year window so we suggest scheduling the reviews across your calendar of meetings.

Step 1 – Look at your rules

When were your rules drafted or last updated?
Do you follow the rules? If not, why not? Do the rules need to be updated to reflect how you operate in practice?
Do the rules reflect recent legal changes such as the Charities Amendment Act 2023, the Trusts Act 2019 and the Incorporated Societies Act 2022? Remember, the legislation will usually trump the rules, so being aware of the legal changes is important for keeping those in governance safe.
Do you understand what every part of your rules mean? Ask for legal advice if something in the rules is unclear – you need to know what you are required to do and why.
Document your review briefly, setting out what you considered and what action you propose to take.

Step 2 – Update your rules (if NECESSARY)

Consider updating your rules if they do not reflect current practice and/or do not take account of recent law updates.
You may need legal advice to do this properly. Don’t forget to update Companies Office and Charities Services.
Document that you have amended your rules or why you haven’t if they are fit for purpose.

Step 3 – Review your supporting documents

Read over the documents. Do they correspond with your rules? Do they make sense? Is anything out of date?
If you don’t have a Board Charter, consider creating one. These make it easier to onboard new governors and make it clear how relationships are to work. There are excellent templates available free online that you can tailor to your circumstances.
If you do not have a Health and Safety Policy or a Privacy Policy, we recommend having these drafted to ensure you and any employees, contractors and volunteers understand their legal obligations.
If your charity involves vulnerable people and/or children, we also urge you to have a Child Protection / Vulnerable Persons Policy and Police Vetting Policy.
If you amend existing policies or draft new ones, ensure that these are well-communicated to all relevant people.

Step 4 – Review your practices

Does the charity have robust processes in place to manage conflicts of interest? If not, we recommend creating and following a policy and introducing an Interests Register.
How do you induct new trustees/officers onto the Board? What documents do you provide to support their understanding of what’s involved and key decisions from the past? A Board Induction Pack is ideal.
Do you review your meetings? This can help put a focus on constructive relationships and efficiency.
Are your financial processes robust? Are you confident that all payments are made according to your delegations? Is more than one trustee/officer required to approve payments?
Do your contractors and employees have proper contracts in place? Is there are clear understanding of who owns intellectual property?
Once you have considered the above, identify what could use some improvement and get to work. Then document what you reviewed, and what action you took as a result of the review.

Our key takeaways

Charities that invest in reviewing their governance practices will benefit by ensuring documents and practices are up-to-date, helping to keep people and the charity safe and effective.

Avoid a last minute scramble by scheduling the process throughout the three-year timeframe.

More information

We help charities to thrive. That’s why we provide a wide range of free resources to support them. Visit our Charities Information Hub for advice and guides.

We welcome questions too and offer free, no obligation 20 minute conversations – just get in touch.

Please note that this article is not a substitute for legal advice and you should contact your lawyer about your specific situation. Please feel free to contact us by completing the enquiry form or call us on 03 348 8480.

Is your organisation thinking of setting up a branch overseas? While local law will need to be considered, governance and structures which ensure there are connections into the future are also important factors in setting up branch organisations.

We have written this with international charities in mind, as for a business venture, there are different considerations at play.

This is to ensure that child organisations are linked to the founding body and that they have same vision and share a sense of unity and uniformity. Without such governance mechanisms, it becomes difficult for a founding body to guide branch organisations in other countries, or hold them accountable. This can be a problem if connection is lost and potentially the reputation of the parent organisation is impacted by the actions of an offshore affiliated group.

Governance Principles:

Some examples of oversight measures we can help to incorporate into the local organisation’s documents might include;

Appointment of Governance – before directors/trustees are appointed to the branch organisation, the founding body must give prior written consent of the appointment.
Removal of Governance – the founding body might be able to remove those in charge of the branch organisation by written notice.
Amendments to documents – The founding body could be consulted and approve of any changes to founding documents. This should including any changes to the clause that gives you this power, meaning that clause is entrenched.
Reference of your mission statement or overall purpose (including the specific purpose of branching out globally) and the founding body throughout governance documents.
Ensuring a consistent name is used at the branch level as well as any logos (see below).
Ensuring there are consistent purposes across each branch (while recognising there may be local law around what qualifies as charitable if you are a charitable organisation).
Considering how each branch relates to each other, and how you will incorporate this into the governance documents.
Ensuring that there is a consistent statement of faith included in all documents if your organisation is religious. This can help diminish the branch disseminating different interpretations or views that are not aligned to the founding body.

In implementing these principles, it is also important to get local tax and accounting advice to ensure there are not unintended consequences.

Intellectual Property:

Another important consideration is intellectual property (IP). This is often a very valuable asset for an entity and is also how an organisation is known. It is important to ensure that the founding body owns the IP that is used by the branch organisation.

We suggest trademarking the logo and name in jurisdictions where you will operate so that you own it.
We suggest an IP license with the branches setting out how they can use it and grounds for terminating use.
Consider ownership of domain names and that you retain ownership of those for each jurisdiction.
Consider social media accounts and who will run or own them.

This is also another mechanism that can be used to distance yourself from a branch organisation if they are no longer aligned with your views.

Policies:

Having consistent policies will also help as part of the overall governance structure and we suggest creating the following to start:

Privacy Policy & Data Protection Policy
Conflict Of Interest Policy
Child Protection Policy
Gifts Policy
Non-Disclosure Agreement

If you are interested in your options and would like to discuss further, please contact our team.

Please note that this article is not a substitute for legal advice and you should contact your lawyer about your specific situation. Please feel free to contact us by phone 03 348 8480.

新法新要求

新西兰现有约2万4千个法人社团（Incorporated Society），涵盖体育俱乐部、兴趣爱好者团体、社区支持组织等广泛领域。这些法人社团都必须依法完成重新注册。

规范法人社团及其管理人员权利与义务的法律法规已完成了期待已久的修订，并于2022年4月获得皇家批准，即《2022年法人社团法》（下称“新法”）。

因为所有的法人社团或多或少都需要进行合规审查以符合新法的规定，我们将关键注意事项列举如下供您参考。同时，也会在我们的信息中心持续更新相关内容。

每个法人社团都要有新的社团章程，以符合重新注册的资格。有些可能调整变更幅度较小；有些可能会大幅增补且需要较为复杂地调整。对于有些法人社团而言，这也是一次机会，重新考量是否继续以法人社团的形式继续运营，还是以其他形式更为适合，比如慈善信托的形式。

关于我们

Parry Field 律师事务所乐于为您助力 – 提供您所需的信息，助您更顺畅地推进整个流程。我们律所长期致力于支持社区组织，善于根据具体情况量身定制方案，尤其是制订社团组织章程方面。

我们推出了《慈善机构健康检查》指南，您可以访问我们的网站查看下载。我们也欢迎您通过电话电邮的方式与我们联系。我们律所拥有约100名员工及4个办公室，是一家拥有全面综合业务的律所，可以就房地产、争议解决及合同等事务提供支持全方位的支持与服务。

重新注册的要求

自2023年10月5日起至2026年4月5日，根据新法要求，所有法人社团必须在此期间完成重新注册程序。

公司注册局（Company Office）简化了流程且不收取任何费用，仅需要填写在线申请表，并提供下列主要信息：

新西兰商业编号（NZBN）及注册编号；
拟注册的办公室实际地址；
财务结算日；
指定联络人信息；
所有拟任干事的姓名，并就每位干事提供以下内容：
- 实际地址（不会向公众披露）；
- 担任干事的书面同意；
- 声明—确认其未被取消担任干事的资格—公司注册局提供的标准模板；
确认法人社团拥有至少10名成员；
确认一名干事已审核拟议社团章程并确认其符合新法规定。

此外，法人社团必须上传一份符合新法要求的社团章程。就此专题，我们撰写了六篇文章予以详述。您可以在我们的网站信息中心查阅这一专题。我们律所协助了众多法人社团进行新法合规审查与修订，也希望为更多的法人社团服务助力。

如何做好准备

目前是重新审核社团章程及运营机制的良机—确保您的社团符合新法规定。比如，审核是否已建立争议解决机制？对于干事的利益冲突是否有明文处理程序？在我们的网站信息中心，提供了大量的关于新法对于法人社团影响的资料信息，供您查阅。我们也乐于协助您的社团做好全面的准备。欢迎您致电致函联系我们。我们将为您定制个性方案，竭诚为您服务。

注：本文内容不构成法律建议。如需进一步协助，请随时联系 Parry Field 律师事务所。

When it comes to changing your founding document, some rules state that permission must first be sought from IRD. This is a hangover of the past when it was required and has sometimes caused confusion as to whether it is actually necessary these days, or not.

The good news is that IRD no longer requires charities to seek approval before amendments can be made to their rules. One reason for this is that with close to 30,000 registered charities they just do not have capacity to review every such rule change. The IRD have stated in their Operational Statement (OS 06/02) that:

“…Inland Revenue strongly recommends that [charitable] organisations remove any requirement in their rules for Inland Revenue to consent to rule changes. To enable this to happen, Inland Revenue hereby consents to an amendment removing any such rule. Inland Revenue will not otherwise give specific approval to any rule changes.”

Charities Services has confirmed this by saying here:

“Tip – Do you have a clause in your rules that says you must get approval for changes to your rules from Inland Revenue? If you do, please note that this is no longer required, because Inland Revenue has agreed to the removal of such clauses. Check their website www.ird.govt.nz for more details.”

A charity registered with Charities Services must still notify them of any changes to its rules, however this doesn’t mean consultation or approval from Charities Services is needed in advance.

Its timely to remember that changes to the Charities Act now require boards to confirm every three years that their rules are “fit for purpose” – that includes both founding documents like Trust Deeds as well as other documents such as policies or charters.

So it might be the right time to review your rules and ensure, as a whole, they are fit for purpose, and are able to sustain your charity in the future. Changes in the charitable sector, as well as the implementation of the Trusts Act 2019, has meant that an organisation’s rules may no longer be up-to-date, and officers can be given more protection by altering the duties of Trustees that otherwise apply. The reference to IRD approval is just one example of an existing clause that may no longer be relevant or enforceable.

We review, amend and draft rules for many charities regularly, and help organisations implement rules that are workable and efficient. We would be happy to help your organisation update their rules or draft new ones.

Please note that this article is not a substitute for legal advice and you should contact your lawyer about your specific situation. Please feel free to contact us by completing the enquiry form or call us on 03 348 8480.

We are pleased to announce the release of our paper on Fundholding.

Fundholding is a flexible solution that can apply to many groups seeking to carry out charitable purposes, but are held back by common barriers, such as administration or a lack of funding streams.

The paper focuses on:

Discussing the basic elements of a charity in New Zealand and why fundholding might be an option for some projects;
Defining fundholding;
Discussing the various forms of fundholding;
Outlining the key provisions for a written fundholding agreement; and
Giving examples of fundholders in New Zealand.

We are at the early stages of the journey here in New Zealand. It is our hope that by preparing this paper that it will bring into sharp focus the potential of fundholding but also the challenges that will be faced to implement it well here.

Thank you to all those who contributed to the paper.

We help hundreds of charities and are New Zealand’s leading lawyers for this sector – if you’d like to discuss this or any topic, let us know.

You can download the paper here.