Adopting and adhering to recognised charitable purposes is an essential requirement for organisations in New Zealand to become registered charities.

Beyond compliance, however, charitable purposes can also be understood as Kaupapa. They guide the organisation’s decisions, shape its priorities, and provide a clear foundation for how it operates.

Having worked with hundreds of charitable organisations, our key message is this: the heart of the organisation is the purpose. It is what motivates people to do the work and is often the first thing that comes to mind when explaining why their organisation exists.

This purpose then becomes a lens for decision making. It helps determine how resources are applied, how financial and operational choices are made, and determines who sits on your Board. It also informs the activities a charity undertakes to fulfil its charitable purposes and meet one of the four recognised purposes to be registered as a charity:

  • advancing education
  • reduction of poverty
  • advancing religion
  • purposes beneficial to the community

Clearly defining your purposes is, therefore, a key first step for charities.

Those familiar with management terms will know the importance of having an organisational mission. The mission is the guiding light for employees and provides a lure to would-be customers. While a vision looks to the future, mission statements embed action into purpose.

This is no different for a charitable organisation. Being able to clearly communicate purpose or purposes allows an organisation to tell the world (and potential donors) what it does and why.

More fundamentally, it allows those who run or govern charitable organisations to fulfil their legal obligations when it comes to acting in the best interests of the charity.

Recent changes to the Charities Act 2005 require charities to undertake governance reviews every three years. Charities should use this an opportunity to ensure that any policies, procedures, and capability are consistent with their purposes.

Equally, charities might identify where gaps exist and how these can be filled to help better fulfil their purposes.

For well-established or long-standing charities, a governance review is also an opportunity to ask whether the organisation’s purposes remain fit for purpose. Over time, organisational focus can shift. A review allows charities to consider whether their kaupapa still reflects the work they do today and the impact they seek to have in the future.

If you’d like to find out more about how clearly stated charitable purposes can better serve your organisation, get in touch with our experienced Impact team. We would be happy to answer any questions that you have.

 

This article is provided for general informational purposes only and does not constitute legal advice. The information provided may not be applicable to your specific circumstances. You should seek independent advice from a qualified New Zealand lawyer before making any investment or immigration decisions.

From 1 June 2026, migrant investors applying under New Zealand’s Active Investor Plus (AIP) Visa will have broader options to support philanthropic causes. The Government has updated the immigration instructions to allow:

  1. Growth Category applicants to invest up to 20 percent of their total investment in philanthropy. For a minimum NZD $5 million investment, this means up to NZD $1 million may be donated.
  2. Balanced Category applicants, with a minimum NZD $10 million investment, can continue to allocate any portion to eligible philanthropy.

Changes have also been made in that there are new requirements for philanthropic investments which apply to both the Growth and Balanced categories.

Which charities can receive philanthropic investment?

The charity must:

  • be a New Zealand registered charity;
  • have at least five years of compliant annual returns for the five years immediately before the investor’s application;
  • have current Inland Revenue donee status;
  • report to Charities Services under Tier 1, Tier 2 or Tier 3; and
  • use the donated funds exclusively for domestic causes within New Zealand, which must be evidenced by a written agreement between the principal applicant and the receiving charity.

Department of Conservation projects

In addition to registered charities, philanthropic investment may support specified Department of Conservation (DOC) initiatives, providing a pathway for conservation and environmental contributions.

Conflicts of interest and existing links

Applicants and certain family members must disclose pre-existing affiliations with recipient organisations, including membership, trusteeship, or close family connections. Immigration New Zealand may decline applications if donations result in direct private benefits, financial or in-kind, to the applicant or family.

What this means for charities

These changes create new funding opportunities, but only compliant charities qualify. Charities should ensure they maintain compliant returns, donee status, Tier reporting, and processes to manage conflicts of interest. Preparing template donation agreements or confirmation letters is advised to confirm funds are used domestically.

What this means for migrant investors

The changes offer flexibility to include charitable and conservation contributions in investment strategy. Donations must comply with the new requirements to count toward the investment and visa eligibility. Investors should verify recipient eligibility and assess potential benefits to themselves or family members before donating.

If you are considering this visa and want to understand how philanthropic giving might fit into your investment structure, we would be happy to help you work through the detail. You can reach out to our experienced team here.

 

This article is provided for general informational purposes only and does not constitute legal advice. The information provided may not be applicable to your specific circumstances. You should seek independent advice from a qualified New Zealand lawyer before making any investment or immigration decisions.

29 May, 2026

Donation tax credits allow for a percentage of charitable donations to be claimed back as a reduction in income tax or as a refund. For a person who donates to charity, this means that they can receive one third back if they claim it at the end of the financial year. For example, if you give $300 to charity then you can claim back $100.

As part of the New Zealand Government’s 2026 Budget there are big changes to donation credits for donors who make large donations. Under the new changes, a donor who donates $100,000 or more in a year to any organisation will only be able to claim back a tax credit of $33,333.33, with the change coming into effect from 1 April 2027. Once they go above that threshold they will not be able to claim back additional amounts. The Government’s rationale for this change is to ensure the donation tax scheme is financially sustainable and avoid “donor controlled” situations, where a person donates money to a charity they control but receives the one third back.

Of course, this will not affect most donors. However, that justification ignores some of the likely impacts of this which signal a broader shift. It seems likely that the proposed change will disincentive the biggest donors from making large donations. It also signals a subtle message about support of charities and reduces the incentives to do so. The reality is that the biggest donors give the biggest amounts, so it will have an outsized impact on charities.

For a charity, it is worth considering the following:

  • If you were expecting large donations, perhaps contact those donors to have them give in this financial year, before the changes come into effect? (Recognising IRD have stated they will monitor this “in case it gives rise to any integrity concerns.”)
  • Will this actually affect your charity? Perhaps not, given few charities have these sorts of large scale donors. But maybe take this as a challenge to reconsider your strategy for fundraising and see if you can attract some of the donors who can give $100,000?
  • What is your strategy when it comes to fundraising – how can you proactively consider different forms? For example, via wills/bequests, large gifts, one-offs, or fundraisers.

Every year, many eligible donors do not claim back their donation tax credits through IRD. Donation tax credits can be claimed back for any donation made to a donee organisation for donations over $5. We are currently preparing a paper regarding the introduction of a ‘Gift Aid’ system here, which would be similar to the UK.

It is worth noting that the regulatory statement issued has the following comments on what was considered but rejected: “Other options, including multiple rates, removing certain charitable purposes, or introducing a United Kingdom-style gift aid scheme, were considered but not progressed due to complexity, or fiscal or timing constraints. Removing all donation tax concessions was also considered but rejected as inconsistent with the Government’s objective of supporting charitable giving. Increasing direct funding by Government support was not considered, noting this approach is preferred by the community and voluntary sector.”

Some of those points are worth being aware of. For example, we can guess but wonder what is meant by considering “removing certain charitable purposes”?

It is challenging times for charities and the cost of living crisis is having a dampening effect on charitable giving. This change will likely have a more chilling effect for charities than the likely positive impact to the Government of how much they pay to generous donors as tax credits.

It is worth mentioning that there are always green shoots of innovation and hope. We recently released the Changing Paradigms book (downloadable here) with 24 leaders describing how our paradigms of thinking need to change. Last week, we also held the Seeds Impact Conference with a panel on innovation and charities which was most encouraging (you can listen here). There are good things happening in this sector, we just need to tell the stories and get the information out about what is being done.

Our team supports hundreds of charities and if you would like to discuss anything in this article please let us know. We are also helping many charities go through a “governance review” that involves looking at the rules of the charity to consider if changes are needed to keep them fit for purpose (a recent change that requires all Charities to confirm this by October 2026).  You can find out more about our resources for charities on our website.

 

To read more visit:

 

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

29 May, 2026

Charter Schools offer an alternative way for education to be provided to the next generation. A key hurdle can be raising the funds needed to start such a school. Impact Investing could offer a solution to this.

This approach involves individuals investing for impact – in other words, instead of donating or giving money to the cause of setting up the new Charter School, they invest in a legal structure which will allow them to have financial return while also enabling impact.

The way this works is:

  • Individuals invest into a limited partnership structure. In the diagram below these individuals are shown at the top of the diagram.
  • There is a general partner which is a company who actually runs the limited partnership.
  • In this case, the subject of the limited partnership is the new school.
  • Over time the school receives income and becomes sustainable after the initial kick-start from investors, and so is able to provide financial return to the investors.

Limited partnerships are a corporate structure that combine some key features of companies (such as separate legal personality) and partnerships (such as tax pass-through treatment).

Each situation will be unique and different, but this model could provide an alternative approach to allow a new Charter School to get off the ground. It might even be that institutional investors might be interested in investing, or religious organisations if there is an alignment of beliefs with the proposed school.

It is important to ensure compliance with fundraising rules (administered by the Financial Markets Authority), such as ensuring investors qualify as wholesale investors, or come under another exemption. Also, if it were to be open to retail (such as parents) then it would be more complicated.

An alternative to this would be to introduce a charitable entity, such as a trust, which could also play a role in such a structure as the owner of the general partner.

We have expertise in this and other legal structure types and would be happy to discuss the options available. Reach out to our experienced team here.

 

The information contained in this outline is of a general nature, should only be used as a guide and does not amount to legal advice. It should not be used or relied upon as a substitute for detailed advice or as a basis for formulating decisions. Special considerations apply to individual fact situations. Before acting, clients should consult their Parry Field Lawyer.

If your organisation is listed on Schedule 32 of the Income Tax Act 2007 and you are thinking about a name change, the good news is that the process is more straightforward than many people assume. Here is a practical overview of what is involved.

What is a Schedule 32 entity?

Schedule 32 status gives qualifying charities, whose purposes are mainly overseas, the ability to issue receipts to their donees for donations made to the charity. The donees can use those receipts to claim a credit or deduction against their income tax.

Can a Schedule 32 entity change its name?

Yes. There are generally no restrictions from Inland Revenue’s perspective on a Schedule 32 entity changing its name. However, there are a couple of practical considerations to keep in mind. The proposed name also should not create confusion for the public by being too similar to another existing organisation.

Does the legislation need to change first?

Ultimately, yes, to formally update Schedule 32 to reflect the new name, an amendment to the legislation is required. That means the change needs to be included in a Parliamentary Bill, which then goes through the full legislative process. This can take time.

However, the legislative update does not need to happen before your organisation starts using the new name. In practice, once the name has been changed on the relevant registers (the MBIE register and the Charities Service register), your organisation can start operating under the new name right away.

What about IRD?

Once the register updates are done, you or your adviser should notify IRD’s operational team. You can do this through myIR or by emailing charities.queries@ird.govt.nz. IRD will then update their systems to reflect the new name for tax purposes and will also update the Approved Donee Organisations list on their website.

The legislative amendment to Schedule 32 can then be progressed in due course. IRD’s policy team can initiate that process, but it is important to let them know the new name as soon as possible. IRD has noted that they sometimes do not hear about name changes until years after the fact, which can cause complications.

Summary

In summary, the process would roughly follow the these steps. Firstly, consider your new name and receive advice on whether it is likely to be approved. If the new name will likely be approved, then proceed with updating your name on the MBIE and Charities Service registers. Once that has been done, then you can notify IRD’s operational team via myIR or the charities queries email. Also make sure IRD’s policy team are informed, so the Schedule 32 legislative amendment can be initiated. From this point the legislative change can follow in due course and does not hold up the name change itself.

We can help

If your organisation is considering a name change and you would like advice on the process or any related legal matters, we would be happy to assist. This article is a general guide only and is not intended as legal advice. Please get in touch with our team if you would like to discuss your specific situation.

For many people, the idea of philanthropy and immigration feel like separate worlds. But under New Zealand’s Active Investor Plus Visa, they can go hand in hand. If you are looking to relocate to New Zealand and want your investment to do some good along the way, this visa pathway is worth understanding.

Note: as at 29 May 2026, there have been changes to philanthropic investments for the Active Investor Plus (AIP) Visa. Read more here. 

What Is the Active Investor Plus Visa?

The Active Investor Plus (AIP) Visa is designed for wealthy individuals who want to invest in New Zealand and, in return, gain the right to live here indefinitely. It is open not just to the applicant but also to their partner and dependent children aged 24 and under. As with most residence visas, applicants need to be of good health and character and be considered a fit and proper person.

Two Ways to Invest

There are two categories under this visa, and the one that allows philanthropic donations is the Balanced Category.

The Growth Category requires a minimum investment of NZD $5 million, which must go into managed funds or direct investments into New Zealand businesses. Philanthropy is not an option under this category.

The Balanced Category requires a minimum of NZD $10 million but opens the door to a much wider range of investments, including listed equities, bonds, property development, managed funds, direct investments and, importantly, philanthropy.

Note that previously, there was a maximum cap of $7.5 million for philanthropy, but now the total required investment can be invested into philanthropy.

The different requirements for both categories can be seen in this table below.

Growth Category Balanced Category
Minimum investment NZD $5 million NZD $10 million
Acceptable investments Managed funds, direct investments Listed equities, philanthropy, bonds, property development, managed funds, direct investments
Time to invest 6 months from Approval in Principle (with option to extend 6 months) 6 months from Approval in Principle (with option to extend 6 months)
Retention period 36 months 60 months
Time in New Zealand Minimum 21 days over investment period Minimum 105 days over investment period (reductions available)
Checkpoints 24 and 36 months 24 and 60 months

 

What Counts as a Philanthropic Investment?

Not every charitable donation will qualify. It must meet the criteria set out in the immigration operational manual instructions. To be considered an acceptable investment for the purposes of the Balanced Category, the funds donated as part of this visa must go to organisations that are a registered charity with at least two years of annual returns filed, and that hold current Inland Revenue donee status.

Donee status is granted by Inland Revenue to organisations that use at least 75% of their funds on charitable or public good purposes within New Zealand. It is the same status that makes donations tax-deductible for ordinary New Zealanders, so it is considered an indicator of legitimacy.

One thing to be aware of is that Immigration New Zealand does not maintain a list of approved charities for this purpose. That means the responsibility sits with you and your advisers to confirm that any organisation you intend to support meets both criteria before funds are committed.

A Meaningful Way to Invest

For investors who are drawn to giving back, the Balanced Category offers an opportunity to combine residency with purpose. New Zealand has a strong charitable sector, and directing a portion of a $10 million investment toward an established, compliant charity is a rewarding way to meet the visa requirements.

You can find out more details on the New Zealand immigration, and trade and enterprise websites.

If you are considering this pathway and want to understand how philanthropic giving might fit into your overall investment structure, we would be happy to help you work through the detail. You can reach out to our experienced team here.

 

This article is provided for general informational purposes only and does not constitute legal advice. The information provided may not be applicable to your specific circumstances. You should seek independent advice from a qualified New Zealand lawyer before making any investment or immigration decisions.

Independence on a charity board is essential for building trust and promoting transparency. It supports good decision-making by providing objective oversight and managing potential conflicts of interest, giving stakeholders confidence that the charity’s choices are genuinely in its best interests. A common question is: how many independent board members are needed when a company becomes a charity?

There is no universal rule, but becoming a charity represents a significant shift in mindset. In a private company, a small group of people may hold multiple roles such as, directors, shareholders, and employees, without much public scrutiny. Once an entity registers as a charity, the organisation exists to advance charitable purposes for the public benefit and ideally continues beyond the founders’ involvement. Registration brings benefits such as tax concessions and credibility, but it also entails greater accountability, transparency, and public scrutiny.

Risks of a Non-Independent Board

If the same individuals act as directors, shareholders, and employees, conflicts of interest can arise, particularly regarding remuneration, contracts, or other benefits. For example, it is inappropriate for people to decide their own salaries or employment terms. Any remuneration should be set at market rate, and those receiving it should not participate in the decision-making process.

Managing Conflicts of Interest

Charities Services’ guidance explains that conflicts of interest can be actual, potential, or perceived, and may be financial or non-financial. While conflicts are common in charities, poor management can lead to disputes, bad decisions, or reputational damage.

To manage conflicts effectively, a charity should:

  • Maintain a clear conflict of interest policy and an interests register
  • Ensure conflicts are declared at the start of meetings
  • Exclude conflicted individuals from discussions or decisions
  • Record how conflicts are handled in the minutes
  • Report significant conflicted transactions as related party transactions in the financial statements

Practical Guidance on Board Composition

For a company converting to a charity, it is generally expected that around half the board be truly independent. This ensures that conflicted individuals can step aside from decisions affecting their own pay or position while leaving enough independent members to make valid decisions.

Our experienced team help many charities with their governance. If you would like to talk through your situation, feel free to reach out.

A Privacy Law change which affects all organisations in New Zealand has was implemented in May 2026. In this article we outline what it means and why it matters.

The change – indirect information

The change boils down to “IPP3A”, which is an acronym that refers to an addition to the third privacy principle (collection of information). As a reminder, the privacy obligations in New Zealand are overseen by the Office of the Privacy Commissioner and consists of several privacy principles contained in the Privacy Act 2020.

Those 13 privacy principles cover how an organisation collects data, who it tells about that, how people can update their information and more. We outlined exactly what they are and how they work in this overview. A few years ago, when the Privacy Commissioner visited and ran a seminar at Parry Field, he summarised everything with “don’t be creepy”, which is still the best summary we’ve heard when it comes to the approach to collecting private information.

This new addition privacy principle helps to clarify and strengthen the collection and notification obligation to “indirect” information. Essentially what this means is that if your organisation collects information indirectly about someone and stores it, then you have to let them know unless an exception applies

When would this apply?

The Privacy Commissioner gives this example in their helpful guidance here – obviously adapt it for your context and business or charity, but you can see the general principle that emerges:

 “Sally makes a claim to her insurance company, Trusted Insurance Co, about damage to her car. She tells them she has taken it to Mater’s Motors for repairs. Trusted Insurance Co asks Mater’s Motors for information about the damage to the car, including whether they thought Sally was responsible for the damage. Mater’s Motors view on whether Sally was responsible for the damage is personal information about Sally. Trusted Insurance Co has indirectly collected Sally’s personal information.”

In this case the insurance company will now have an obligation by taking “reasonable steps” to notify Sally about what it collects about her including (this list is the summary from the Privacy Commissioner’s site).

  • the fact that the information has been collected,
  • the purpose of the collection,
  • the intended recipients of the information,
  • the name and address of the agency that is collecting the information and the agency that holds the information,
  • if the collection is authorised or required by law, which particular law, and
  • their rights of access to, and correction of, their information.

It is worth taking a few minutes to pause and consider if there is any part of your organisation which might collect such information indirectly about people. If so, how do you let people know?

In limited circumstances, an organisation may not be required to notify the individual concerned – for example: if information is publicly available information.

Do you need to disclose where you collected the information from?

If you have collected information indirectly, there is no requirement to disclose where you collected the information from you will always need to be considering what information you collect and why (see IPP 1 and 2 for more information about this).

Some final reflections / challenges since you have read this far relating to privacy:

  • Do you have a privacy officer in your organisation?
  • When was your policy last reviewed and updated?
  • Have you thought through what you would do if there was a hack of your data and it got disclosed?

We often help organisations with their privacy-related questions. If you would like to discuss your situation or would like assistance to create a bespoke privacy policy for you, feel free to reach out to our team.

Recent changes to the Charities Act 2005 (amended by the Charities Amendment Act 2023) requires all registered charities to review their ‘governance procedures’ at least every three years. The first three-year cycle ends in October 2026 – so this is quickly approaching! This article explains why regular governance reviews matter, not only for legal compliance but also for making sure an organisation’s structure reflects how it operates, and outlines the key documents charities should check, from founding rules and officer records to employment agreements, volunteer arrangements, board charters, and policies.

While this requirement is only for registered Charities, we think that any organisation, especially ones that handles funds, has volunteers or employees or is a party to contracts, should regularly review and keep up their rules and governance procedures up to date. This is important from a legislative and compliance perspective, but also to ensure the governance and structure of an organisation accurately reflects day-to-day operations.

Part of a thorough governance review is looking over records and documents and ensuring that changes and decisions are well-recorded and accurate.

So, what sort of record and document considerations might your Charity need to look over?

Amendments to your rules

  • Have you amended your Charity’s founding document since it was created? If so, are there clear and accurate records of the rules that the Trust holds, and are the same uploaded to Companies Office and Charities Services (where needed)?

Officers

  • Have you changed Officers since the Charity was created or more recently, if it was set up long ago? If so, are there clear and accurate records of who the Officers were/are, and when any changes in leadership occurred? Does the Trust hold these documents, and is Charities Services updated with the changes (where needed)? We can assist in clarifying what is needed with these steps.

Employees and volunteers

  • Are your employment agreements up to date and reflective of current law?
  • If you have volunteers, do you have any agreements and how to keep track of their voluntary service with your Charity?

Board charter

  • Board charters are an excellent way of clearly and concisely setting out responsibilities, roles and procedures of a Charity. For example, you could set out your mission/purpose, the stakeholders or communities you engage with, and how meetings are run. If you don’t have a Board Charter, we recommend creating one. It doesn’t have to be complex or lengthy – just reflective of your organisation. If you do have a Board Charter already, consider revisiting it, and checking whether what is set out is accurate and reflects the organisation and the direction it is heading in. 

Policies

  • We recently released a series of these – find out more here.

We can Help

Parry Field lawyers are well-experienced in assisting organisations review, amend, and update their governance procedures and policies. Please reach out to our Impact Team if you would like to discuss how we can assist your organisation.

For more information about the requirement to review governance procedures under the 2020 Amendment to the Charities Act 2005 please see here.

We are often called on to assist incorporated societies with disputes. This is why the Incorporated Societies Act 2022 requires all incorporated societies to have a dispute resolution procedure.

While a procedure is a great starting point, on its own it is not a silver bullet. In this article we discuss why and offer practical tips on disputes.

What disputes do we see?

The most common disputes we see are due to:

  • People interpreting the rules differently due to ambiguity in the constitution. Where there is ambiguity, there is room for different and even contrasting interpretations and therefore conflict.
  • Officers simply not following the society’s constitutions. This is a fundamental obligation and failure to do so can raise the ire of members and prompt actions to remove officers.
  • Personality and behaviour clashes between members or between members and officers, or between officers.
  • Officers pursuing opposing agendas, leading to conflict within the Committee.

What are the consequences

There is often an emotional toll for people involved and for the wider society. We have seen lifelong friendships destroyed and societies wound up. When lawyers are required, there is also a financial cost for the society that will likely be borne by the society as a whole.

How to prevent disputes

Here are our top tips for avoiding disputes:

  1. Have a clear constitution – Remove ambiguity from your constitution.
  2. Follow the rules – The rules bind members and officers. If the rules are no longer fit for purpose, change them, but avoid simply not following the rules because they are inconvenient.
  3. Communicate well – Members are at the heart of incorporated societies. Keep members informed of what decisions have been made and why. In our experience, the greater the transparency, the higher the trust.
  4. Set behaviour expectations – Constitutions (rules) generally focus on what to do without much focus on behaviour. Consider using a Code of Conduct to set out behaviour expectations, or embed these in the constitution. Consider making it an obligation of membership to adhere to specific behaviours.

How we can help

We can help by updating constitutions and drafting a Code of Conduct. We can also advise on the best way to communicate with members on sensitive matters. Reach out to us if you would like to discuss your situation.

If the dispute escalates, our disputes team is highly skilled in seeking the best legal outcome.

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