Economic development and charitable status

Abstract

This article considers the issue of whether economic and community development can be a charitable purpose under New Zealand law and debates whether authorities reflect too restrictive an approach, thus limiting the expansion of the law of charities. The origin of the meaning of charity is to be found in the Statute of Elizabeth, or the Charitable Uses Act 1601. The preamble of this Act provides purposes that are deemed to be charitable, including the relief of the aged, impotent or poor people, maintenance of sick and maimed soldiers and mariners; the repair of bridges and churches; and the marriage of poor maids, to note but a few. This is not an exhaustive list, and other purposes may be charitable where “those purposes are charitable which that statute enumerates or which by analogies are deemed within its spirit and intendment.”