New Zealand Case Law: Decisions & Judgments

Topic

Charitable registration

Legal area

Court

30 Sept 2016

RE THE FOUNDATION FOR ANTI-AGING RESEARCH AND THE FOUNDATION FOR REVERSAL OF SOLID STATE HYPOTHERMIA [2016] NZHC 2328

Citation

(2016) 23 PRNZ 726
Court

High Court

The Board erred in law by concluding funding cryonics research was not a charitable purpose: genuine scientific research whose results will be disseminated satisfies the minimal 'usefulness' threshold and benefits are presumptively public; the presumption was not rebutted here and the Foundations must be registered as charities.
27 Sept 2013

BAKER v WAIMAKUKU WHANAU TRUST BOARD INCORPORATED [2013] NZHC 2530

Citation

[2013] NZHC 2530
Court

High Court

The Court has jurisdiction under s64 Trustee Act 1956 to authorise completion of a comprehensive trust deed to fill the vacuum created by the lack of detailed governing terms; the proposed deed (as modified by the Court) is appropriate and proportionate, beneficiaries include descendants (including adopted), capital is fixed at the original principal ($306,522.90), trustees' interim appointments are authorised with elections in 2014, audits and reporting are required, trustees entitled to recover reasonable costs of the application from the fund, and trustees' indemnity excludes bad faith.
29 Jun 2010

IN RE EDUCATION NEW ZEALAND TRUST HC WN CIV-2009-485-2301

Citation

openlaw-8965ccfb_cbce_455f_87cc_8c4daa62d97b.pdf
Court

High Court

The Trust's objects fall within advancement of education but the promotional activities confer substantial private benefits on a significant for‑profit sector (approx 30%) that are not merely ancillary or subordinate to charitable purposes; because the non‑charitable element is substantial s61B cannot save the Trust and registration as a charitable entity was correctly declined.

New Zealand Case Law

RE THE FOUNDATION FOR ANTI-AGING RESEARCH AND THE FOUNDATION FOR REVERSAL OF SOLID STATE HYPOTHERMIA [2016] NZHC 2328

BAKER v WAIMAKUKU WHANAU TRUST BOARD INCORPORATED [2013] NZHC 2530

IN RE EDUCATION NEW ZEALAND TRUST HC WN CIV-2009-485-2301