• The new financial reporting rules and Incorporated Societies, Oamaru, 28 October 2017 
  • Social enterprise in New Zealand - an overview, CCH webinar, Tuesday 28 November 2017, 2.30-3.45pm, click here

Previous seminars:

  • Tax implications relevant to the NFP sector, in particular the spectrum of entities ranging from 100% charities to 100% "businesses" and everything in between (eg social enterprises), Chartered Accountants of Australia and New Zealand, Not-for-profit Special Interest Group, Tuesday 19 September 2017 4.30-6pm, level 7, 50 Customhouse Quay, Wellington
  • Incorporated societies, Masterton, 3 August 2017
  • Charities Law Update, CCH webinar, Tuesday 13 June 2017, click here
  • 25 March 2017, Incorporated Societies and The new financial reporting rules, New Plymouth
  • January 2017, guest lecturer, University of Otago, Laws 485, Special Topic 14: Charity Law, click here
  • November 2016, guest speaker, University of Melbourne Law School Masters Course, LAWS 90055 Charity Law for the 21st century, click here
  • New Zealand charities regulation and the Charities Amendment Bill, Charity Law Association of Australia and New Zealand, 2016 Conference, Melbourne, 25-26 August 2016, click here
  • Charities law update, CCH Webinar, Tuesday, 14 June 2016, click here
  • IRD Obligations and the NFP sector - a tax update, Chartered Accountants of Australia and New Zealand, Not-for-profit Special Interest Group, Wednesday 18 May 2016 4.30-6pm, level 7, 50 Customhouse Quay, Wellington
  • Governance of charities and other not-for-profits 2016, CCH Webinar, 22 March 2016, click here
  • RSM Hayes Audit Charities - the legal definition, changes and impacts, 28 September 2015,  4.30-7pm, click here
  • Chartered Accountants Australia and New Zealand, Auckland not-for-profit special interest group, 29 September 2015, 0730-9am
  • Australian Charity Law Association, Unstable, unpredictable, unstoppable? The changing legal climate for charities, 27-28 August 2015, Brisbane
  • Governance of charities and other not-for-profits, CCH Webinar, 18 August 2015
  • The Bonfire of the Charities, Tax Special Interest Group, Chartered Accountants Australia and New Zealand, 27 July 2015, Wellington
  • Charities law update, CCH webinar, Tuesday 16 June 2015,
  • 10 Points in One Day, Legalwise Seminar, 24 February 2015, The Intercontinental Hotel, Wellington, click here
  • Victoria University of Wellington, Centre for Accounting, Governance and Taxation Research, Seminar: Taxation issues for charities and not-for-profits, Thursday 26 February 2015, 0815-1145, click here
  • The Supreme Court decision in Greenpeace - unintended consequences, CCH webinar, Tuesday 4 November 2014, 2.30 - 3.45pm
  • Charity begins at...Developing perspectives on charity law, Auckland District Law Society, Wellington 1 April 2014, Auckland, 3 April 2014
  • Forum - 19 April 2012 - International perspectives on issues affecting the charitable sector in New Zealand, see further information below

  • Charitable purpose forum, organised by the Charities Commission (as it was then) 17-18 April 2012.


The Supreme Court decision in Greenpeace - Unintended consequences

DATE: Tuesday, 4 November 2014
TIME: 2:30 - 3.45pm
DURATION: 75 mins
SUITED TO: Lawyers and accountants involved with charitable organisations in their professional and private capacities, not-for-profit specialists, and charities themselves. All involved or likely to be involved with charities should be familiar with the Supreme Court’s decision and its likely impact, at whatever level.

Description

It is almost 10 years since the Charities Act 2005 was passed into law. In those 10 years, the charities regulator (originally the Charities Commission, and now the Department of Internal Affairs – Charities Services and the Charities Registration Board) has taken an approach to the definition of charitable purpose that has controversially seen hundreds of charities denied registration, many of them because of their work advocating for their charitable causes. Rightly or wrongly, the burden of developing the definition of charitable purpose falls on individual charities bringing appeals against decisions of the charities regulator. Greenpeace is the first such charity to continue such an appeal under the Charities Act all the way through to the Supreme Court.

The Supreme Court’s decision in Greenpeace is an important decision in New Zealand charities law. It will undoubtedly be looked to by other jurisdictions as well. All involved or likely to be involved with charities should be familiar with the Supreme Court’s decision and its likely impact, particularly those affected by the charities regulator’s previous approach to advocacy by charities.

The webinar is intended to be suitable for those involved with charities, at whatever level, advanced or otherwise. It is intended to give both a theoretical overview as well as sufficient detail to be practical. Practitioners from both small and large firms should attend.

Learning Outcomes:

- What can charities do in terms of advocacy following the Supreme Court’s decision without jeopardizing their charitable registration

- An understanding of the Supreme Court’s reasoning regarding illegal activity by charities

- An analysis of some of the obiter comments, in particular regarding the presumption of charitability and the distinction between purposes and activities

- A critical analysis of the decision, and how it might be applied in practice

- A framework for considering where to from here for New Zealand charities.

Presenter: Sue Barker, Director, Sue Barker Charities Law



Charity begins at...Developing perspectives on charity law
Auckland District Law Society, 1 and 3 April 2014

Presenters: Sue Barker, Director, Sue Barker Charities Law
                 Dr Donald Poirier, Senior Registration Analyst, Department of Internal Affairs
                 Craig Fisher, Chairman and Audit Director, Hayes Knight Audit NZ Ltd
                 Geoff Clews, Barrister (Auckland)
                 David McLay, Barrister (Wellington)

There are currently 27,045 registered charities in New Zealand. Lawyers intersect with not-for-profit organisations in both their professional and private lives. This seminar addresses key aspects of the law relating to charities from several perspectives, those of: the regulator, the litigator, the tax specialist, the audit. This will be a dynamic session with a panel discussion at the end.

You will learn about the following current issues:

  • charitable purposes and public benefit;
  • the types of entities that can have a charitable purpose, focussing on the grey areas, such as golf clubs, social enterprises and professional organisations;
  • strategies for appealing decisions of the regulator;
  • the impending reforms of the financial reporting standards, the legal implications of those reforms and how they will promote transparency and comparability;
  • some financial myths; and
  • taxation issues - the tension between the charities regime regulated outside the taxation legislation and charities acting as businesses.

Who should attend?

Lawyers involved with charitable organisations in their professional and private capacities, those wanting to undertake pro bono work for charities, not-for-profit specialists and taxation lawyers.





Forum - 19 April 2012 - International perspectives on issues affecting the charitable sector in New Zealand

The trustees of the New Zealand Third Sector Educational Trust (CC47402), in conjunction with ANGOA (the Association of Non-Governmental Organisations of Aotearoa CC45453), are holding a full-day forum on International perspectives on issues affecting the charitable sector in New Zealand.
 
There is a lot happening in the charitable/third sector in New Zealand at the moment, including the review of the law of trusts, a proposed review of the Charities Act, a bill before Parliament to subsume the Charities Commission within the Department of Internal Affairs, and several recent Court decisions which have caused a reasonable degree of controversy. Also, even though New Zealand has a smaller population to draw from than many comparable jurisdictions, it is curious to us why there is not the depth of centralised study and analysis that is a feature of eg Australia, Canada, the US and the UK, and we think this is a gap that needs to be and will be filled.
 
The aim of the forum is to bring together people from all aspects of the sector to raise and discuss some of these issues. The forum will include presentations by 4 international speakers:
 
• Lindsay Driscoll, ex Charity Commission for England and Wales, and recently-elected Chair of the Washington-based International Centre for Non-Profit Law;

• Professor Myles McGregor-Lowndes, Queensland University of Technology, Brisbane;

• Dr Matthew Turnour, Queensland University of Technology, Brisbane; and

• Bob Wyatt, Muttart Foundation, Canada.

Date: 19 April 2012, 0830 registration for 0900 start, all-day event followed by refreshments at 4pm.
 
Venue: James Cook Hotel Grand Chancellor, 147 The Terrace, Wellington.
 
Cost: $30 (including GST), which includes lunch and morning and afternoon tea. We have sought to keep the registration fee to this level to make the forum as accessible to the charitable sector as possible. If you are able to make an additional donation to help us cover costs, this would be very gratefully received. Donations are eligible for a credit/deduction for tax purposes. 
 
For catering purposes, please RSVP to
rsvp@ideasshop.co.nz before 5pm, Friday 13 April 2012 (please advise any special dietary concerns). You will be invoiced via email in response to your RSVP. Please be sure to specify which event you want to attend.
 
If you have any queries about the event, please direct them to:
 
•  Susan Barker, Founding Trustee, The New Zealand Third Sector Educational Trust:
  
susan.barker@charitieslaw.co

•  Dave Henderson, ANGOA Coordinator:
dave.henderson@angoa.org.nz.
 
The New Zealand Third Sector Educational Trust and ANGOA acknowledge with thanks the support of the Charities Commission, BNZ and LexisNexis in making this forum possible.





Charitable purpose forum - 17-18 April 2012

In April 2012 the Charities Commission hosted a two day forum to discuss the definition of Charitable Purpose.

The objective of the forum was to discuss and debate the issues and opportunities around Charitable Purpose to help inform the First Principles review of the Charities Act 2005. This review is scheduled to be completed by 2015.

The forum also provided attendees with an opportunity to better understand the complexities of Charities law and the difficulty around defining Charitable Purpose.

To set the scene for the forum, an options paper was prepared by Professor Myles McGregor-Lowndes and Dr Matthew Turnour from Queensland University of Technology. This paper was circulated to all attendees prior to the forum.

The forum included presentations from keynote speakers from:

  • The United Kingdom - Lindsay Driscoll
  • Canada - Bob Wyatt
  • Australia - Professor McGregor-Lowndes and Dr Turnour

These were complemented by a presentation on the New Zealand legal perspective from Justice Joe Williams.

In addition to the keynote presentations, four panels of speakers presented on the existing definition, funding perspectives, ethnic perspectives, and what a future definition might be.

After each panel discussion there were group discussions for the forum attendees to provide input into the concepts, issues and potential solutions. The forum was held under Chatham House rules to encourage free and frank debate.

Attendance at the forum was by invitation only and approximately 70 people from a wide cross- section of the sector attended, including:

  • a wide range of charities
  • some organisations that had been declined registration
  • academics
  • lawyers
  • funders
  • representatives from central Government agencies
  • a range of ethnic representatives
  • capability builders.