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Options for the development of the New Zealand Law of Charities

McGregor-Lowndes, Myles & Turnour, Matthew D. (2011) Options for the development of the New Zealand Law of Charities. [Working Paper] (Unpublished)

Abstract

The Australian Centre for Philanthropy and Nonprofit Studies was briefed to advise the Charities Commission of New Zealand on ways in which the law of charity might be developed. The substantive issue underpinning the brief is a need to enable charity law in New Zealand to continue to develop in accordance with the societal values of New Zealand.

This is an options paper and as such it does not explain the current law, but is intended to generate constructive discussion. Four options are sketched, with important issues and implications for each. No recommendation is made to adopt a particular option; there are strengths and weaknesses, opportunities and threats with each of the four approaches canvassed.

Impact and interest:

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ID Code: 49835
Item Type: Working Paper
Keywords: charity law, charitable purpose, public benefit, charitable tax exemption
Subjects: Australian and New Zealand Standard Research Classification > LAW AND LEGAL STUDIES (180000) > LAW (180100) > Law and Society (180119)
Australian and New Zealand Standard Research Classification > LAW AND LEGAL STUDIES (180000) > LAW (180100) > Legal Theory Jurisprudence and Legal Interpretation (180122)
Australian and New Zealand Standard Research Classification > LAW AND LEGAL STUDIES (180000) > LAW (180100) > Taxation Law (180125)
Divisions: Current > Research Centres > Australian Centre for Philanthropy and Nonprofit Studies
Current > Schools > School of Accountancy
Copyright Owner: Copyright 2011 Myles McGregor-Lowndes & Matthew Turnour
Deposited On: 24 Apr 2012 08:21
Last Modified: 28 Sep 2013 12:29

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