The past year has seen a number of Court decisions in the charities area which may impact on your charity. As has long been established, only charities that advance exclusively charitable purposes can remain registered charities under the Charities Act 2005. For a purpose to be charitable it must advance the public benefit in a way that is analogous to cases that have previously been held to be charitable, thus it is important to be aware of recent decisions and consider how they may impact your charity or its purposes.
In this article, we outline the changes to the Resource Management Act 1991 (RMA) in relation to iwi participation in policy statements (statements) and plan changes which took effect on 19 April 2017.
Trust disputes often arise due to differing views and personalities amongst trustees and/or trustee misconduct. Sometimes a ‘problem trustee’ is willing to retire, and retirement and replacement simply happens via the trust deed. But often that is not the case, or is not possible, and the High Court needs to step in. This article addresses the High Court’s jurisdiction around trusts and, in particular, trustee removal and replacement.
The Taxation Bill proposes an amendment that extends deregistration tax rules to include non-registered charities that cease being charitable at law. The Bill also clarifies that assets will only be excluded from the calculation of deregistration tax if those assets have been transferred or disposed of. Further, payment to volunteers will only be deemed taxable income if it is in honorarium, and not a reimbursement, and there is the option to choose a tax rate on honoraria payments from 10%.