Charitable trusts and political activity: Time for a change?

Abstract

For many decades case law and, more recently, statute has determined that a trust will be denied charitable status if its purposes are political. This appears, prima facie, to be a straightforward principle, however jurisprudence suggests that this principle is fraught with difficulties, not only for the judiciary, but also in terms of its justiciability. This paper considers the complex relationship between charity and political activity, and in light of recent decisions coming from the New Zealand Charities Commission and Australia’s and New Zealand’s High Courts, questions whether it is time for the Charities Commission and the courts to adopt a more liberal approach when applying the principles to reflect contemporary socio-political times