POLITICAL PURPOSE IN NEW ZEALAND As discussed above, a charitable trust is an irrevocable trust established for charitable purposes, and is thus an exception to the general proposition that trusts for purpose are invalid. It is designed to benefit, ameliorate or uplift mankind mentally, morally or physically. In New Zealand, the matters regarding to charity is governed by Charities Act 2005. Section 5 of the Act explains the meaning of charitable purpose where it 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. Additional non-charitable purposes are permitted provided they are ancillary, secondary, subordinate or incidental
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The case involved an application by the Secular Society for charitable status where the court held that the abolition of religious tests, the disestablishment of the church, the secularization of education, the alteration of the law touching religion or marriage, or the observation of the Sabbath, are purely political objects. Equity has always refused to recognize such objects as charitable not because it is illegal, but because the court has no means of judging whether a proposed change in the law will or will not be for the public benefit, and therefore cannot say that a gift to secure the change is a charitable gift. Here, it shows that the political purpose has not been recognized as charitable by equity since the court doesn’t has specific way to determine whether that political purpose which propose a change in the law can give benefits to the …show more content…
The issue arose here is in relation to the New Zealand Society for the Protection of the Unborn Child (SPUC) where a taxpayer claim SPUC was a society whose funds were applied wholly or principally to charitable or cultural purposes within New Zealand and that she was entitled to deduct her donation from her assessable income under section 84(B)(2)(a) of the Land and Income Tax Act 1954. In the meantime, the objective of SPUC during that time was to oppose the change in legislation pertaining to abortion. The New Zealand Court of Appeal held that since the main object of the association was to oppose a change in the legislation pertaining to abortion, it was political and cannot be charitable and therefore, the donation was not
The case involved an application by the Secular Society for charitable status where the court held that the abolition of religious tests, the disestablishment of the church, the secularization of education, the alteration of the law touching religion or marriage, or the observation of the Sabbath, are purely political objects. Equity has always refused to recognize such objects as charitable not because it is illegal, but because the court has no means of judging whether a proposed change in the law will or will not be for the public benefit, and therefore cannot say that a gift to secure the change is a charitable gift. Here, it shows that the political purpose has not been recognized as charitable by equity since the court doesn’t has specific way to determine whether that political purpose which propose a change in the law can give benefits to the …show more content…
The issue arose here is in relation to the New Zealand Society for the Protection of the Unborn Child (SPUC) where a taxpayer claim SPUC was a society whose funds were applied wholly or principally to charitable or cultural purposes within New Zealand and that she was entitled to deduct her donation from her assessable income under section 84(B)(2)(a) of the Land and Income Tax Act 1954. In the meantime, the objective of SPUC during that time was to oppose the change in legislation pertaining to abortion. The New Zealand Court of Appeal held that since the main object of the association was to oppose a change in the legislation pertaining to abortion, it was political and cannot be charitable and therefore, the donation was not