ABSTRACT
This chapter examines the aims and objectives of the new regime, whether these have been met in the decade since its enactment, and suggests a productive regulatory path for the future. Charities performing services under government contracts, or receiving grants or gifts from philanthropic funders, were generally required to provide some form of reporting, such as audited accounts, to ensure that public monies or charitable funds were being used for intended purposes. Concern at the absence of structural transparency or accountability for New Zealand charities was widespread across the charitable, state, and private sectors. The Working Party on Charities and Sporting Bodies reported in 1989, recommending a Commission for Charities be established to register, advise, and supervise charities, and to increase the accountability of charities to the public. In the meantime, media concern about the accountability of charity fundraisers led to the creation of the Accountability of Charities and Sporting Bodies Working Party, a voluntary group led by two charities.
