Charities: Funding and Donations

A summary and commentary on what has changed for Charities in Budget 2026

Kia ora,

Charities are vital and important in our society, providing support across a wide range of areas. That is why it is so important to have policies in place and settings that support them.

On this page we have compiled free resources designed to help charities understand the changes introduced in Budget 2026 with comments and potential implications.

We welcome your questions and will be hosting two free webinars on this topic in the coming weeks. Sign up for these below.

Ngā mihi nui

Steven Moe
Partner
Member of Charities Services Sector Group, XRB Advisory Panel, EHF Fellow
stevenmoe@parryfield.com
021761292

Papers

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.

Webinars

Upcoming Webinars

Recordings

Our Free Guides Available to Download

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.

Steven Moe sends out monthly emails which inform what is happening in the Impact Sector space and events that are coming up. If you would like to join the mailing list, you can subscribe by filling out the form on the right.

Subscribe to Steven's Impact Sector Mailing List

* indicates required

Recent Articles

《2022年法人社团法》重新注册要求 – 您需要了解的关键事项

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…

IRD Approval for Changing Your Rules: Necessary or not?

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…

Fundholding : Making Doing Good Easier

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…

Contact us- Feel free to reach out to discuss with one of our experts in this area or let us know your enquiry below

Our Team