ABSTRACT
This chapter focuses on selection of key cases to evaluate charitable purposes in New Zealand. The early days of the New Zealand charitable sector reflected a more laissez-faire philosophy, which may have been in part due to its colonial heritage. The Charitable Funds Appropriation Act 1871 specified 11 categories of charitable purpose in s 2, including educational services for the needy; reformation of criminal prostitutes; and provision of public services. The 2005 Charities Act is unique in giving special recognition to the contribution of Māori, the indigenous peoples of New Zealand, to their iwi, or hapū, and recognition of the importance of maraes. The Charities Act 2005 does not provide a definition of public benefit, thus courts turn to case law to assess the requirement. While public benefit sounds like a straightforward concept, it has been stated that 'drawing the line can be exceedingly difficult and there is clearly a degree of interplay between purpose and class'.
