Description

Stay ahead of the curve with latest developments in charities law! Join us for an insightful session where we will delve into the IRD’s issues paper on "Taxation and the Not-for-Profit Sector" and explore key announcements related to charities included in Budget 2025, set to be released on 22 May.

An update on recent developments in charities law, including IRD’s issues paper Taxation and the not-for-profit sector and any announcements relating to charities included in Budget 2025 on 22 May (the week before the webinar).

If there are no announcements relating to charities in the Budget, or to the extent that time allows, the webinar will focus on other charities law developments over the last year, including:

• recent amendments to the Charitable Trusts Act 1957,
• a tax update including legislative changes, recent and proposed interpretation statements relating to charities, the outcome of the donations tax credit stewardship review, and IRD compliance activity particularly in the areas of deregistration tax and constituting documents,
• a look at Charities Services’ new forms,
• a brief look at some current financial reporting issues, including in relation to audits of service performance reports,
• a case law update,
• new online lotteries legislation,
• a brief look at the new objections and appeals process, and
• a brief look at progress with the transition to the Incorporated Societies Act 2022.

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.

ORIGINAL BROADCAST DATE

28 May 2025

LEARNING OUTCOMES

An update on important developments relating to charities over the past year that those involved with charities should be across.

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, at whatever level, should be familiar with these developments in charities law.

PRESENTER

Sue Barker, Director, Sue Barker Charities Law

Sue Barker is the director of Sue Barker Charities Law, an award-winning boutique law firm based in Wellington specialising in charities law and public tax law. Sue is the author of Taxation of Charities in Aotearoa New Zealand (LexisNexis, forthcoming) and a contributor to a number of other charities law publications, including The Law and Practice of Charities in Aotearoa New Zealand 2ed (LexisNexis, 2024). Sue is a director of the Charity Law Association of Australia and New Zealand and is recognised internationally as a Charity Law Scholar.

In 2019, Sue was awarded the New Zealand Law Foundation International Research Fellowship Te Karahipi Rangahau ā Taiao, New Zealand’s premier legal research award, to undertake research into the question “What does a world-leading framework of charities law look like?”. The final report from the Fellowship, entitled Focus on purpose, was released in April 2022 making 70 recommendations for charities law reform in Aotearoa New Zealand. More information about Sue and the research can be found at www.charitieslaw.co and www.charitieslawreform.nz.