Trusts for religious purposes
Chevalier-Watts, J. (2010). Trusts for religious purposes. The New Zealand Law Journal, March, 55–58.
Permanent Research Commons link: http://hdl.handle.net/10289/9700
In order for a trust to be recognised as charitable in law, it must meet the following criteria (Andrew Butler (ed) Equity and Trusts in New Zealand (2nd ed, Thomson Reuters, 2009) at 273): i) Under law be deemed charitable; ii) Satisfy the public benefit test; iii) Be beneficial, not detrimental; iv) Be for charitable purposes. It is on the issue of the public benefit test that this paper focuses, specifically in relation to those trusts that fall into the category of the advancement of religion. Before turning to the issues associated with such matters, it is worthwhile considering briefly the jurisprudential evolution of the charitable purpose requirement to contextualise the contemporary position of trusts that fall into the class of the advancement of religion.
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This is the submitted version of an article published in the journal: New Zealand Law Journal. ©2010 LexisNexis NZ Ltd. Used with permission.
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