I would like to extend my sincere thanks to Mike Stone who was General Manager while I was away. Mike did a fantastic job leading the Charities Services team and has made my transition back to Charities Services a very smooth one. Mike has now returned to his role as Director of the Anti-Money Laundering and Countering Financing of Terrorism group also within the Department. Ka nui te aroha ki a koe Mike (thank you Mike).

My first week back coincided with the recent Supreme Court judgment. The Court’s decision brings further clarity to charities law and will guide the Charities Registration Board on its future approach to assessing charitable purpose. I’ve heard that there may be some concern in the sector that this decision has changed things in relation to advocacy. That isn’t the case. Advocacy is always charitable when it is connected to your charitable purpose. Charities are a valued and trusted voice on the issues that affect their communities and their mahi (work), and it’s important that charities speak up on these issues. They are often best placed to share their knowledge with decision-makers. There’s a bit more detail on the judgment in the article below, but if you have concerns or questions please do get in touch (CCregistrationinfo@dia.govt.nz). Our team is always happy to help. 

In this panui (newsletter) I would like to draw your attention to a few key events. Firstly, the External Reporting Board (XRB) will be presenting two webinars this month, with support from Charities Services, on proposed changes to the Tier 3 and Tier 4 reporting standards. These changes are aimed at making the standards easier for charities to understand and to apply. I really encourage you to learn about the proposed changes, and give feedback at these events, or via the XRB's website. Your voice counts. You can find more information and the registration links below. 

Preparations for the Charities Services Annual Meeting have also begun and I am excited to announce the date. The meeting will be held on 14 October in Auckland. The Annual Meeting is a great opportunity for us to have direct kōrero (conversation) with the sector and to update you on our mahi. Registered charities will be receiving invites soon and we look forward to meeting you on the day! We will be running the meeting as a hybrid session, so if you can’t make it in person you can still join in via zoom. 

I would like to sign off with a whakataukī (proverb) that speaks of the importance of keeping connected and maintaining relationships so that we can keep moving forward together.

Waiho i te toipoto, kaua i te toiroa - let us keep close together, not far apart

Natasha Weight
Kaiwhakahaere Matua, General Manager.

IN THE SPOTLIGHT 

 “Making doing good easier” - Upcoming XRB webinars

The External Reporting Board (XRB) have been working hard to make your annual reporting easier and now they're ready to know what you think.

Join the XRB, with support from Charities Services, for a two-part webinar series on the proposed Standards for Tier 3 and Tier 4 charities. This will also be a chance for you to have your say on the Standards before the updated versions are issued, so come along and find out how to give your feedback.

12pm, 29 August – the XRB will discuss the new and improved Tier 4 Standard, which is aimed at being shorter and easier to understand and apply. Register for this event here.

12pm, 30 August – the XRB will discuss the proposed changes to the Tier 3 Standard, which is aimed at making it easier to tell your story.  Register for this event here.
 
You can find out more about the consultation ahead of the webinars on the XRB website.

Supreme Court decision provides welcome clarity to charities law in Aotearoa New Zealand

On 28 June 2022, the Supreme Court delivered its decision that Family First New Zealand does not advance a charitable purpose. In doing so, the Court endorsed Te Rātā Atawhai, the Charities Registration Board’s (the Board) 2017 de-registration decision.

Under the Charities Act 2005, the Board is responsible for making decisions about the charitable status of organisations. In practice, the routine decisions are made by Charities Services, acting under the Board’s formal delegation and guidance. However, the Board itself always deals with the complex registration and de-registration decisions. If an entity disagrees with the Board’s decision, it can appeal through the courts.

In this case, Family First appealed the Board’s 2017 de-registration decision, and the Attorney-General appeared in the court in their traditional role as ‘protector of charities’. The Charity Law Association of Australia and New Zealand also appeared in the proceedings, reflecting the deep interest held by charities law specialists.

In its decision, the Supreme Court found that Family First did not have a charitable purpose to ‘advance education’, because its activities lacked balance and crossed the line between education and advocating for a viewpoint. The Court also found that Family First’s advocacy for the traditional family, to the disadvantage of other forms of family, was discriminatory, and thus was not compatible with charity.

The Court held that it was not possible to determine whether Family First’s engagement with other issues (e.g. abortion, assisted dying and censorship) was of public benefit in a charitable sense. This contrasts with registered charities’ rights to advocate for recognised charitable purposes (more information about what qualifies as charitable can be found here).

In its decision, the Supreme Court also confirmed that the Board must look at a charity’s activities when determining its purpose, as provided in the Charities Act 2005.

Alongside the Board, Charities Services has welcomed the Supreme Court’s decision, which provides clarity on important aspects of charities law.

For more information about this case, here are links to:

• the Supreme Court’s press release about its judgment;
• the judgment itself; and
• the Board's statement on the judgment.

Zoom series: He Rourou Atawhai (Basket of Generosity)

He Rourou Atawhai (Basket of Generosity) are informal evening Zoom sessions with short Charities Services presentations on topics of interest, and lots of time for questions and answers.

The next two topics will cover information and provide resources that are helpful to Māori and Pasifika charities. Come and have a friendly kōrero (chat) with members of Charities Services and meet with other charities throughout Aotearoa.

To sign up, follow the links below. Karawhiua e hoa mā (give it a go friends)!

Information and support for Māori charities – Wednesday 7 September 2022, 7:00 to 7:45pm

Information and support for Pasifika charities – Wednesday 5 October 2022, 7:00 to 7:45pm

SECTOR SHOWCASE

New Zealand Riding for the Disabled Association 

New Zealand Riding For The Disabled Association (CC38921) (NZRDA) is a registered charity with a focus on improving health and wellbeing through interaction with horses.

NZRDA aims to enable and support people experiencing disability, and those who have specific challenges or needs, to make a positive difference in local communities across New Zealand. Read about their brilliant mahi here. 

Click here to read all of our past sector showcases or find out how your charity could be featured in future!

NEWS OF INTEREST

Clinic reminder 

Don’t forget, we hold one-on-one support clinics every Thursday!

This is an excellent opportunity to talk to our team and get answers to all the questions you have about registration or being a registered charity. Clinics are available for a range of subjects, from pre-application advice to financial reporting, as well as governance. You can talk to us over Zoom or by phone call.

Sign up for a clinic here.

New blog posts 

Keeping safe from cartel activities

In our latest blog, the Commerce Commission brings you the facts on cartel activities and the different forms they can take – cartels aren’t just about illegal drugs and diamond operations but can also be things like price fixing or bid rigging. This blog talks about the illegal activities that charities purchasing goods or services need be to be aware of to keep themselves safe. Read the blog here.

New Zealand Business Number

We’ve recently updated our blog What charities need to know about the New Zealand Business Number with new information from the Companies Office. We update our resources as requirements change, so be sure to check it out and stay up to date with the latest information.

Volunteering New Zealand - regional training

Volunteering New Zealand (VNZ) has a page on their website that promotes regional training opportunities. Upcoming ones include a Community Governance Mentor Programme, a workshop on recruiting volunteers, and much more.

For more details head over to their website.

Myth busting

When we’re out and about, we often hear myths about what charities and Charities Services can and can’t do.

Our Myth Busting series is a regular feature where we address some misconceptions and bust some myths. This month, we’re looking at how not all registered charities are legal entities.

Read the myth buster here.

Incorporated Societies Act webinar series

Charites Services recently teamed up with MBIE to present a two-part webinar series that looked at the new Incorporated Societies Act 2022, which will enter fully into force around October 2023.

The webinar recordings with accompanying resource sheets are now available on our website. Click here to view them.

International Day of Charity

The International Day of Charity is coming up in less than a month and it’s a great time to spread the word about your organisation. We also encourage everyone to commemorate the day by donating, volunteering or simply spreading acts of kindness.

The day was established by the United Nations in 2012, with the objective of raising awareness and mobilising people all around the world to help others.

The date, September 5, was chosen to commemorate the anniversary of the passing of Mother Teresa of Calcutta, the renowned missionary who ministered to the poor, sick, orphaned and dying for over 45 years.

Click here to read more about this day.

Photo call – do you want to show off the great mahi that your people do?

Photo: Manawatu Multicultural Council

We’re putting out a call for photos that could be featured in our Annual Review and the resources that we produce. If you have a great image that you want to share with us, then this is what you need to know:

• The photo needs to be of a high quality and size suitable for publication. Make sure it isn’t blurry or too dark.
•  You will need to get the permission of everyone who is in the photo, and if there are children in the photo you will need the permission of their parents or caregivers.
• By sending us your photos, you will be allowing Charities Services to use the photo in different publications and online. We will credit your charity. 

When choosing an image, think about what you are saying with it. Dynamic images that show people doing something are better. Think about how it is framed and where the eye is drawn to in the image.

Don’t be shy! Send your photos to info@charities.govt.nz and include the word ‘Photos’ in the subject line. Please note that before we can use your photos, we need to make sure you are fully compliant as a registered charity, so don’t forget to include your registration (CC) number. We will also require a statement that you have been given permission to use the image by the people in the photo

Hui E! 'Be the Change: Funding and Equity’

Hui E! is partnering with Dunedin Community Builders (DCB) to officially launch the resource ‘Be the Change: Funding and Equity’ with a community hui on Wednesday 28 September in Ōtepoti.

This resource has some great Te Tiriti based recommendations for funding change and you can learn more about the resource and hui here. 

GOVERNANCE MATTERS

Governance resource page

Did you know that we have a page on our website dedicated to governance information for officers?

The resources on this page can help you with running your charity, including a video for new officers, a handbook designed to help you keep track of the information that you need to run your charity, and more. Check out the resources here.

UPDATES FROM WIDER GOVERNMENT

Updates from Inland Revenue­­

Does your charity have a requirement to file an income tax return?

Registered charities are tax exempt from the date they are registered and do not have to file an income tax return with IR unless they have business income that is applied overseas.

Please remember that from your organisation’s commencement date, the organisation is a legal entity and has a requirement to file an income tax return up until the day before it becomes a registered charity, and the tax exemption applies.

If your organisation has received an income tax return or a reminder to file and you believe the organisation is not required to file or are not sure, please get in touch with IR directly as they may need to update our records.

For more information, please visit Inland Revenue’s charities webpage.

Resident withholding tax (RWT) exemptions – no need to apply

A reminder that registered charities are automatically granted an RWT exemption upon registration with Charities Services. You do not need to apply separately.

Your organisation will show on our online RWT exemption register, for more information and to view the register please visit our website; Resident withholding tax exemption register (ird.govt.nz)

If your organisation is not showing on the register, please contact Inland Revenue.  

Have your say!

Is there something you would like to see from Inland Revenue in the Charities Services newsletters? Then we would like to hear from you!

Please send an email through to charities.queries@ird.govt.nz and out “CS newsletter - content creator” in the subject line.

RESOURCES

Read the plain text version of this email here.