Charities and Not-for-Profit: Critical Update
With significant changes set to shake up the sector, you won’t want to miss out on gaining insight into the most pressing issues facing NFPs and charities right now, including the Incorporated Societies Bill, compliance and governance issues and tax. Hear from leading NFP and charity experts as they critique the latest developments and how that will impact you. WEB223NZA22
Description
Attend and earn 3 CPD hours
Chair: Vincent Naidu, Barrister & Solicitor TEP, Notary Public, Vinci Law
1.15pm to 2.00pm The Incorporated Societies Bill: What You Need to Know
The Incorporated Societies Bill was introduced into Parliament on 17 March 2021. Every one of New Zealand’s approximately 24,000 incorporated societies (plus any of the 7,000 charitable societies that wish to transition) will need to review their constitutions in the transition to the new regime. In this session you will looks at what you need to know.
Presented by Susan Barker, Director, Sue Barker Charities Law
2.00pm to 2.45pm Compliance Issues for Charities
The issue of political purposes/advocacy in relation to charities is a perennial hot topic in charity law and never more so than in the past year or so with some key cases being determined with regard to advocacy for the environment and advocacy for the family, with yet another appeal to the Supreme Court to come.
- Consider some of the key matters pertaining to the current charity narrative relating to advocacy
- highlight some of the issues that such decisions may raise, both from a public perception perspective, and also from a legal perspective.
Presented by Dr Juliet Chevalier-Watts, Senior Lecturer in Law, Co-Director Waikato Public Law
2.45pm to 3.00pm Break
3.00pm to 3.45pm Current Charity and Not-for-Profit Tax Issues
Be guided through a review of the main features of the current tax and compliance regime for charities and non-profits and highlight any recent and prospective developments, including:
- Income tax, donation tax incentive and GST concessions
- Legislative changes and case law
- Inland Revenue’s latest operational and interpretation items
- Charity/NFP tax policy work in the pipeline
- Interplay with the Charities Act regime and review
Presented by Pam Davidson, Barrister, Lambton Chambers
3.45pm to 4.30pm Governance Challenges in Non-Profit Organisations and Charities
Join an in-depth discussion on the various governance challenges that NFPs and charities may encounter. While similar to the issues faced by for profit companies there are unique dynamics, extra considerations and challenges for those operating in this space.
Presented by Steven Moe, Partner, Parry Field Lawyers
Learning Objectives:
- Be updated on the progress of the Incorporated Societies Bill and its impact
- Examine decisions on political purposes/advocacy in relation to charities
- Reflect on current charity and NFP tax issues
- Learn useful tips on good practice governance for NFPs
Presenters
Vincent Naidu
Vincent Naidu is a Commercial lawyer who advises a variety of SMEs, bodies corporate and Not-for-Profit organisations. He has a particular interest in Corporate Governance of Not-for-Profit and Commercial entities. Vincent has been a keynote presenter at the 2018 Finance Conference for Not-for-Profit Organisations and also presented at the Annual Not-for-Profit Conference in early 2018. He has previously presented papers at the Corporate Governance Symposium at Auckland University of Technology and at an MBA Course for Southern Cross University. Vincent has also presented two seminars for the Auckland District Law Society on Corporate Governance. A large part of Vincent's work involves advising Boards, including health and community trusts, charities, clubs, associations and societies, and religious institutions, many of which operate successful business ventures generating millions of dollars in revenue each year. He actively advises on strategic governance matters, and continues to work with a number of charities that are based internationally. In the area of Not-for-Profit Law, Vincent's work involves advice on implementing and maintaining good governance processes, liability issues, effective decision-making, and membership issues.
Susan Barker
Sue is the director of Sue Barker Charities Law, a boutique law firm specialising in charities law and public tax law. Sue is currently on sabbatical as the New Zealand Law Foundation International Research Fellow Te Karahipi Rangahau - Taiao, undertaking research into the question ‘What does a world-leading framework of charities law look like?’, with a report due imminently. More information about Sue and the research can be found at www.charitieslaw.co and at www.charitieslawreform.nz.
Dr Juliet Chevalier-Watts
Dr Juliet Chevalier-Watts is a Senior Lecturer in Law and Co-Director of the Waikato Public Law and Policy Unit at Te Piringa - Faculty of Law at the University of Waikato. She specialises in charity law, trusts and religious law, lecturing and publishing nationally and internationally on this topics.
Pam Davidson
Pam Davidson is a barrister practising from Lambton Chambers in Wellington. Her areas of expertise include taxation and public law. She is the author of Taxation of Property Transactions in New Zealand (Thomson Reuters, 2016) and a member of the Tax Law Committee of the New Zealand Law Society. She has presented at and chaired a number of tax conferences and seminars and written articles on various aspects of tax law. She has advised on and acted as counsel in a wide variety of tax, public law and other civil litigation matters. Pam graduated LLB from the University of Canterbury in 1982 and completed an LLM from Victoria University of Wellington in 1994.
Steven Moe
Steven Moe is a Partner at Parry Field Lawyers with a focus on 'for purpose' organisations ranging from social enterprises to charities, NFPs and religious groups. He has worked as a lawyer for 20 years including 11 years overseas based in Tokyo, London and Sydney and since 2016 has been based in Christchurch. He is a Director of a charitable company and is Chair of Community Finance (impact investing with a social housing focus). He writes on purpose and impact for Spinoff, hosts seeds podcast with 260+ interviews of inspiring people from across Aotearoa and wrote the book “Social Enterprises in New Zealand: A Legal Handbook”.