Juliet Moses, Partner at TGT Legal, has recently had an article published in STEP’s “Trust Quarterly Review”.
07 May 2024
In this article, Juliet analyses the evolving and unique jurisprudence of the New Zealand courts regarding the eligibility for charitable status of organisations that undertake advocacy. This topic poses fundamental questions regarding societal values. It shows the evolution of such values, and how a cause that once may have been seen as political at a certain point in time can become generally accepted and its pursuit considered as beneficial for the community.
In analysing the three leading NZ cases, Juliet demonstrates the lack of clarity and consistency in the jurisprudence, and the challenges faced by the judiciary and firsthand decision-makers in making decisions on matters that are at the boundary between the judicial and political arenas. This has led to difficulties for advisers and actual and potential charities in determining where advocacy crosses that boundary.
