Clarifying Roles Between Boards and Managers in Small NZ Charities Blurred lines between governance and management remain one of the most common and least openly addressed sources of tension and inefficiency in small NZ charities, particularly as organisations grow beyond purely volunteer-led models. In many small charities, the question of Read more
When “Good Practice” Becomes Too Much: Managing Compliance Overload in Small NZ Charities Running a small non-profit (“charity”) in New Zealand has never been simple—but in recent years, many organisations have found the burden quietly slipping from “doing good” to “keeping up.” What used to be a manageable set of Read more
Understanding the Role A charitable trust exists to advance one or more charitable purposes, not private benefit, and its trustees are those legally responsible for making that happen. If the trust is incorporated as a charitable trust board, the board becomes a legal entity, but the individuals on it still Read more
Q. I am a member of an incorporated society. I have asked both the secretary and the president, at various times, for the opportunity to speak at a general meeting of the society. Each time, this has been denied. what are (in general) my rights? A. Under the Incorporated Societies Read more
A new blog post from Grant Thornton asks “Is it taxable?” If you’re a business, the answer is usually clear. The rules around calculating a company’s taxable income are well established. But what if you’re a mutual association – a resident’s association, membership organisation or industry group (among others)? Contents Read more
New Zealand’s incorporated societies sector is undergoing its most significant legal reform in over a century. The Incorporated Societies Act 2022 replaces the Incorporated Societies Act 1908, modernising the legal, governance, and accountability framework for the country’s 23,000+ incorporated societies. All existing societies must re-register under the new Act by Read more
Leadership transitions are inevitable in any organisation, but for non-profits they can pose particular challenges. In New Zealand, where small non-profits and charities often depend on a few key individuals, the departure of a key person at governance or management level can disrupt operations, jeopardise funding relationships, and stall progress Read more
By NFP Resource Editor (acknowledging search assistance from Perplexity AI) As we enter 2025, charities and non-profit organisations in New Zealand are facing a number of significant challenges. These are little changed from problems we discussed in May 2023 but we thought that at the start of a new year Read more
Dr John Godfrey publishes a periodic blog, principally on fundraising matters. After an introduction, a recent blog starts: “The Third Sector in Aotearoa has significant size. It represents around 4% of GDP and about the same percent of the workforce. The workforce is larger than either Agriculture or Tourism, two Read more
With a number of charities struggling to survive, and news recently of a number closing down or seriously considering it (see note below), it was good to see some financial advice for charities recently posted from Andrew Austin of Jarden Wealth. The article starts: “Charities play a crucial role in Read more
A recent newsletter from RAINEY COLLINS LAWYERS discussed the above topic. The article starts: “There are some key differences between charitable trusts and incorporated societies. Which entity works best for you will depend on the type and goals of your organisation. Incorporated society An incorporated society is a membership-based organisation. Read more
In a recent newsletter, RAINEY COLLINS LAWYERS published an article with the above title. The article commences: “A Society, which was a registered charity, held an AGM for the purposes of voting on new officers as the term of some of the current officers had expired. A member was nominated Read more