The Resource Greenpeace and political activity : a commentary

Greenpeace and political activity : a commentary

Label
Greenpeace and political activity : a commentary
Title
Greenpeace and political activity : a commentary
Creator
Subject
Language
eng
Summary
The recent Supreme Court decision in Greenpeace is significant in that it further develops charity law in New Zealand, a function of the courts that is arguably more prevalent following the enactment of the Charities Act 2005. However, the author argues that the nature of charity law and the concept of precedence has only added another layer of confusion for the sector as it now grapples with how much political activity is too much, and what fact is the difference between "political activity" and "political advocacy". For inspiration, the author turned to North America where one can find extensive resources on the issue. He suggests that there is a model which New Zealand might follow in the form of the non-charitable exempt organisation which can, within limits, undertake political activity. There is, however, an underlying issue that the Greenpeace decision did not consider at length, that is, the consequences of tax credits for donations which may fund political activity rather than political advocacy. This is an unintended consequence of the judgment which, the author suggests, now needs to be contemplated by Parliament
Citation source
In: New Zealand journal of taxation law and policy. - Wellington. - Vol. 20 (2014),
http://library.link/vocab/creatorName
Gousmett, M
Geographic coverage
Pacific Islands
Language note
English
http://library.link/vocab/subjectName
  • charities
  • case law
  • exemption
  • tax relief
Label
Greenpeace and political activity : a commentary
Instantiates
Publication
Label
Greenpeace and political activity : a commentary
Publication

Library Locations

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      52.37366609999999 4.9336932
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