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Tasha Fraser2026-07-09 15:38:212026-07-09 15:47:26Case Study: Home Foundation – Te Pākau MaruPapers
Charities, Donation Caps and the missing analysis
In this paper, Dr Juliet Chevalier-Watts, Te Piringa – Faculty of Law, University of Waikato and Steven Moe, Partner, Parry Field Lawyers, discuss the missing analysis for charities and donation caps.
Note: This paper is a pre-publication version of an article forthcoming in the June 2026 edition of the New Zealand Law Journal (NZLJ).
Charities: What has changed in Budget 2026?
In this paper, Partner Steven Moe discusses the recent changes announced in Budget 2026 and their implications for charities in Aotearoa New Zealand.
With analysis and a short commentary on each change, the paper aims to support Boards to easily understand the implications, as well as consider how charities can be proactive regarding the future.
Videos
What has Changed in Budget 2026?
Budget Changes 2026: Cap on Donation Tax Credits
Recorded June 2026
Budget Changes 2026: Increase of Tax Free Threshold for Small Charities
Recorded June 2026
Budget Changes 2026: In Year Tax Credit Refunds
Recorded June 2026
Budget Changes 2026: Membership Subscriptions and Levies
Recorded June 2026
Budget Changes 2026: Transferring Tax Credits to Charities
Recorded June 2026
Budget Changes 2026: Active Investor Plus AIP Visa Changes
Recorded June 2026
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Charities: Policies Package
Designed for Purpose-Driven Organisations
Getting started with policies can seem daunting, but they’re essential to protecting your people and your organisation’s purpose.
To support you, we’ve developed an affordable, one-off Policies Package designed specifically for for-purpose organisations.
Whether you’re building your policies from the ground up or reviewing existing ones, we’re here to make the process simple and practical.






















