Case Comment: Re Greenpeace of New Zealand Inc

Abstract

This has been a much awaited decision and marks the end of a long journey with regard to matters relating to political activities and charitable trusts, as well as considering illegal activities and charitable purpose. For a charity to be recognised as charitable at law in New Zealand, and thus take advantage of the fiscal and social benefits of this recognition, an entity must apply to the Department of Internal Affairs – Charities1 to register as charity. An entity must demonstrate that it falls under one of the four heads of charity, which find their history in the seminal case of The Commissioners for Special Purposes of the Income Tax v Pemsel2 and now s 5(1) of the Charities Act 2005, which states: “In this Act, unless the context otherwise requires, charitable purpose includes every charitable purpose, whether it relates to the relief of poverty, the advancement of education or religion, or any other matter beneficial to the community”