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3.5. After CL representatives had left the room, the further points were discussed:
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The Board requested that CS draft a discussion paper on how to apply the
Greenpeace decision. After discussion, it was decided a discussion paper on
Family First would have to wait on the Attorney-General’s decision on
whether to appeal.
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An initial amended version of the guidance on advocacy available on the
Charities Services website is to be uploaded as soon as possible. The Board
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requested to see a copy of that information before it is posted. CS noted
more guidance would be developed based on the Board’s approach to the
Greenpeace decision once that is finalised by the Board.
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No date has been set yet for the Better Public Media Trust appeal.
Actions – CS to:
CS
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Draft a discussion paper on how it the Greenpeace decision could be applied.
Include information on the Family First decisionSection 9(2)(h)

-  Provide a copy of the website advocacy information to the Board before it is
published.
-  Keep the Board updated on the progress of Greenpeace and Family First, Section 9(2)(

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4.  Interest Register: Conflicts of interest

4.1. The Interests Register was noted.

4.2. Gwen Keel (GK) noted her appointment to the Competency-Based Standards for
Chiropractors Review Committee.
4.3. BG noted a conflict of interest with Volunteering Waikato (CC21648), and noted
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that the Manaaki Kaimai Mamaku Trust should be listed under
“Contracts/Employment” rather than “Other”.
Action
CS
the
-  CS to update Interests Register.
5.  Delegations

5.1. The delegations of power pursuant to section 9 of the Charities Act 2005 from the
under
Board to the Chief Executive of the Department were noted; no changes have
been made.
6.  Approval of minutes of previous meeting held on 14 August 2020

6.1. The minutes of the previous meeting held on 14 August 2020 were approved as a
true and correct record.
7.  Matters arising/matters of interest/review of action list

Released
7.1. The matters arising report was noted.

7.2. Item 3: The Memorandum of Understanding (MoU) with IR is progressing. IR has
provided feedback. CS will begin drafting a new MoU.
7.3. Item 4: Applications from advocacy organisations have been contacted. This item

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can be closed.
7.4. Items 5 and 6: These items have been completed and can be closed.
7.5. Item 7: Penelope Edgerley provided some preliminary comments by email. A
more thorough discussion paper wil  be drafted for the Board.
7.6. Item 8: The Quarterly Report has been sent to the Minister, and an
acknowledgement has been received. This item can be closed.
7.7. Item 9: CS and the Board have agreed that Board meetings should be held every
six weeks. The schedule for the rest of the year is now being finalised. This item
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can be closed.
Action

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-  CS to update matters arising
CS
8.  Charities Services’ activity report for July 2020

8.1. NW introduced the monthly activity report for July 2020.

8.2. Joanne Emery (JE) provided the Board with updates relating to Registration;
specifically:
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Applications from advocacy organisations continue to be on hold until after
the Attorney-General has decided whether to appeal the Family First
decision and the Board had considered the discussion paper on how to
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apply the Greenpeace and Family First decisions. CS has been in contact
with the organisations and advised them of the decisions and that we would
be in touch.
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Booster Charitable Foundation and Section 9(2)(a)
: We have
assessed the information provided and sent the organisations a further
request for information.  Their responses are due by 22 September.
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Section 9(2)(a)
: We assessed the further information
provided and sent the Trust a notice that may lead to decline because of its
stated purposes, activities and winding up clause. The Trust’s response is
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due by 7 October.
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Section 9(2)(a)
has withdrawn its application.
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Pro-Pare Athlete Management Trust: We assessed the further information
provided and sent the Trust a notice that may lead to decline because of its
focus on elite high performance sport.  The Trust’s response is due by 2
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November. Rhys Cullen (who is not an officer but is involved in an entity
with shared activities) has also sent in an OIA request about the Trust.
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Rotorua Athlete Development Charitable Trust Board: We have received a
response which we are in the process of assessing.
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Section 6(c) have been given an extension until 2 October 2020. Travel
restrictions prevented their legal advisors from travelling Section 6(c) to
assist with preparing their response.
Released
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Te Matapihi He Tirohanga Mo Te Iwi Trust: We have received a response
from the Trust after meeting with them and sending the Trust a notice. We
are currently reviewing the information.
8.3. Dave Sayers (DS) provided updates to the Board on investigation matters,
specifically:

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4. Delegations
4.1. The delegations of power pursuant to section 9 of the Charities Act 2005 from the
Board to the Chief Executive of the Department were noted; no changes have
been made.
5. Approval of minutes of previous meeting held on 2 December 2020
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5.1. The minutes of the previous meeting held on 2 December 2020 were approved as
a true and correct record.
6. Matters arising/matters of interest/review of action list
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6.1. The matters arising report was noted.
6.2. Items 3 and 4: are on-going.
6.3. Items 5, 6 and 7: These items can be closed.
6.4. Item 8 can be closed. The Board confirmed CS can apply new approach under
delegation.
6.5. Items 9, 10, 11 and 12: These items have been completed and can be closed.
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6.6. Item 13 is ongoing. The Chair has met with the Minister but CS to organise a
meeting for the Board to meet with the Minister. See item 10.2
Action:
- CS to update matters arising.
CS
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7. Charities Services’ activity report for November and December 2020
the
7.1. Stephen Reil y (SR) introduced the monthly activity report for November and
December 2020.
7.2. Joe Buchanan (JB) provided the Board with updates relating to Registration;
specifically:
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New Zealanders for Health Research: A request for further information has
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been sent, the response is due by 4 March 2021
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Pro-Pare Athlete Management Trust: CS has received a response with
further submissions, which is currently being assessed.
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Rotorua Athlete Development Charitable Trust Board: The Trust amended
its purposes and proposed payments to athletes, and has been registered.
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Section 9(2)(a)
: Application has been withdrawn.
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Released Section 6(c): JB clarified CAG had met on 10 February. The reference to
10 May was a typo. CS met with Section 6(c)and new legal counsel via Zoom on
5 February. New counsel has the opportunity to provide further
submissions. A paper will be brought to the Board meeting in May.
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7.8. Andrew Phillips (AP) reported on a recent change to the tax legislation that
required unincorporated charitable trusts with overseas business income to
provide additional disclosure to Inland Revenue. AP noted a supplementary
change to be passed in March would exclude all registered charities from this
legislation.
8.  Judicial Updates

8.1. AP led discussion on potential issues which may be considered by the Supreme

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Court in the appeal of the Family First Court of Appeal decision, noting the
potentially wide scope of the appeal. Discussion focused on how the Supreme
Court could clarify its original decision and what particular points could be
clarified.
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9.  Application of the Board’s approach to advocacy

9.1. The Board approved CS’ recommendations applying the Board’s approach to

advocacy to four applications:
1.  Wel ington Vegan Actions can be registered.
2.  The NZ Anti-Vivisection Society can be registered.
3.  Safer Future Charitable Trust can be registered.
4.  CS to send a notice that may lead to decline to New Zealand Entrepreneurs
Rescue
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.
9.2. The Board agreed CS can apply the Board’s approach to advocacy under
delegation and bring any novel or complex advocacy applications to the Board
for its consideration.
9.3. BG and Gwen agreed with SM’s recommendation that the review of The New
Zealand Drug Foundation can be closed because it’s advocacy (if more than
ancillary) is charitable under the Board’s approach to advocacy.
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10. Board quarterly report to the Minister

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10.1. The Board approved the report to express their preference for a Law

Commission review of charitable purpose. BG noted the last sentence of
paragraph 15 (General) could be amended to express this.
10.2. The Chair noted he had a productive meeting with the Minister, and that it
would be useful to organise another meeting with the whole Board and the
Minister.
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Action: CS to:

-  Amend the last sentence of paragraph 15.
-  Arrange a meeting with the Minister and the Board, looking to change a Board
CS
meeting to align with the Minister’s timetable.
11. Any Other Business

Released
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11.1. AP informed the Board about feedback received about the new website

information on the Trusts Act, identifying two potential issues. CS has sought
clarification from the Ministry of Justice (MoJ) on their position on whether the
age of majority in the Trusts Act applies to registered charities, and CS have
made minor changes to clarify that some older trusts require court orders to
vary.
11.2. The Board thanked SR for his work acting as General Manager while Natasha
Weight has been on leave.
Action: CS to:
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CS
- update the Board on advice received from MoJ on trustee age issue.
Next meeting: 26 March 2021

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6.  Delegations

6.1. The delegations of power pursuant to section 9 of the Charities Act 2005 from the
Board to the Chief Executive of the Department were noted; no changes have
been made.
7.  Approval of draft minutes of previous meeting (held 12 February 2021)

7.1. The minutes of the previous meeting held on 12 February 2021 were approved as
a true and correct record.
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8.  Matters arising/review of action list

8.1. The matters arising report was noted.

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8.2. Item 3 (the MoU with IR) is ongoing and the item is to remain open. Roger
Holmes Miller (RHM) met with Stuart Donaldson from Inland Revenue. Charities
Services is to continue work on this and keep the Board informed.
8.3. Item 4 can be closed.
8.4. Item 5 can be closed. The Board is to meet with the Minister at the end of June
2021.
8.5. Item 6 is ongoing. Adrian Shields provided an update on the trustee age issue.
The Board decided to keep this item open and asked Charities Services to advise
the policy team of the issue to see if it could be included in the review of the Act.
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Action:
CS
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CS to update matters arising.
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Charities Services to advise the policy team of the issue to see if it could be
included in the review of the Act.
9.  Charities Services’ activity report for January and February 2021

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9.1. Stephen Reil y (SR) introduced the monthly activity report for January and

February 2021.
the
9.2. Joanne Emery (JE) provided the Board with updates to the matters in attachment
three to the report relating to Registration; specifically:
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Light of All Nations Ministries Ashburton: The organisation provided
updated rules and are in the process of providing further information about
managing conflicts of interest, which is due by 19 April 2021.
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New Zealanders for Health Research: The entity has provided a response,
which is currently being assessed by Charities Services.
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Pro-Pare Athlete Management Trust: The Trust has provided submissions,
which have been assessed by CS. CS is currently planning a Board paper to
be considered by the Board.
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Section 9(2)(a)
A reminder
has been sent to the Trust that the date for their response has passed (15
Released March 2021).
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Fish Mainland Incorporated: The Society has indicated that it intends to
respond and has requested a meeting prior to responding in writing. The
meeting is set for 31 March 2021.
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Section 9(2)(a)
: A notice that may lead to
decline (NTMLD) was sent on 2 February 2021. A second notice is being
drafted, but CS is also meeting the Trust this afternoon (26 March 2021).
9.3. Lucy Beeler (LB) updated the Board on Section 6(c)

Last week,
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Charities Services met with the Section 6(c)

Charities Services is drafting a board paper for the Board
meeting in May.
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9.4. The Board discussed Section 6(c)
(an application listed in
attachment three).Section 6(c)

JE will continue to review Section 6(c) application,
taking into account this guidance.
9.5. The Board enquired about the two Christian Church Community Trust
(Gloriavale) Official Information Act requests and whether the inter-agency
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taskforce still existed. SR updated the Board that the cross-agency group led by
the Ministry of Social Development since the second investigation is still in place.
SR noted other matters including the Royal Commission’s reported interest in
Gloriavale, and two proceedings before the courts. CS is awaiting for these
events to run their course before considering any further compliance activity.
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9.6. Andrew Newbery (AN) updated the Board on engagement and capability building
activities. In particular:
•  CS attended a hui arranged by Hāpai Hapori (Community Operations)
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that took place in Nelson the week of 15 March 2021. Drop in clinics
were arranged as well as a presentation.
•  CS is attending a hui at Kōkiri Marae today (26 March 2021) with Māori
providers.
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•  A new webpage was also released regarding research into charities.
10. Judicial updates

10.1. The Supreme Court has set the hearing date for Family First New Zealand as 24-
25 June 2021. Crown Law (acting for the Attorney-General) is preparing
submissions.
11. Any Other Business

11.1. SR introduced Jung Ah Son to the Board as the new Charities Regulator for the

Released Registration team.
11.2. The Board thanked SR for his work acting as General Manager while Natasha
Weight has been on leave.
49

11.3. The Board discussed private foundations (as this issue had come up in the
chair’s discussions with IR and the Board’s discussions with the policy group).
Gwen Keel (GK) asked whether CS col ected information on this at the
registration stage which could help with compliance and monitoring. The Board
requested a paper from Charities Services on private foundations and
accumulation for the next meeting.

Action:

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CS to prepare a paper on private foundations and accumulation for the next
meeting.
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Next meeting: 7 May 2021

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5.1. The delegations of power pursuant to section 9 of the Charities Act 2005 from the
Board to the Chief Executive of the Department were noted; no changes have
been made.
6.  Approval of draft minutes of previous meeting (held 26 March 2021)

6.1. The minutes of the previous meeting held on 26 March 2021 were approved as a
true and correct record.
7.  Matters arising/review of action list

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7.1. The matters arising report was noted.

7.2. Item 3 is ongoing. Andrew Phil ips (AP) met with Stuart Donaldson from Inland
Revenue.
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7.3. Item 4 can be closed. Section 9(2)(h)

The matter had been referred
to the DIA Policy team as part of Modernising the Charities Act project.
7.4. Item 5 is ongoing. A Board paper is to be prepared. There is a need for this matter
to be discussed with the policy team for a cohesive approach.
Action:
CS
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CS to update matters arising.
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CS to prepare a board paper on private foundations and accumulation.
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8.  Charities Services’ activity report for March 2021

8.1. Natasha Weight (NW) notified the Board that Penelope Edgerley (PE) has been

seconded to another role within DIA for twelve months. Joe Buchanan wil  be
seconded to the role as Team Leader Registration in her absence.
8.2. NW introduced the monthly activity report for March 2021.
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8.3. PE provided the Board with updates relating to Registration; specifically:
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An independent review of registration decisions has been carried out for the
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year 2020 and provided in draft form. A final copy will be provided at the
end of May 2021.
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Section 9(2)(a)
has withdrawn its application.
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Booster Foundation has provided a response which is being assessed.
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Light of Al  Nations Ministries Ashburton has been registered.
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Light of All Nations Ministries Auckland has been granted an extension to
provide a further response.
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The Self-Sovereignty Faith has provided a response which is in the process
of being assessed.
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Section 9(2)(a)
: A second notice that may
lead to decline (NTMLD) has been sent. The response to this NTMLD is due
13 May 2021.
Released
8.4. Joanne Emery (JE) updated the Board regarding the application for Pro-Pare
Athlete Management Trust. A board paper is being prepared for the next
meeting.
52

8.5. Sharlene Maslin (SM) updated the Board on the application for The Icehouse
Limited: The application is for their re-registration as a charity, where they were
previously deregistered due to a non-charitable purpose to support individual
businesses. More information has been sought  fol owing an initial assessment.
Their response is due 18 June 2021.
8.6. There are no updates beyond the written report for the following:
o
Fish Mainland Incorporated
o
Nelson Grey Power Incorporated
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o
New Zealanders for Health Research
o
Section 9(2)(a)

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o
Section 6(c)

8.7. Dave Sayers (DS) provided the update for the Investigations team, specifically:
-
Two new people have joined the Investigations team. The Board welcomed
Hannah Snow and Murray Porter.
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Section 6(c)

Information

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There are three current complaints about the Investigation team’s decisions
not to undertake investigations. These decisions are under review by the
General Manager.
8.8. Stephen Reil y (SR) advised the Board of the outcome of the Ombudsman review
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of a complaint to the Chief Executive regarding a decision not to investigate the
Canterbury Refugee Resettlement and Resource Centre. The Ombudsman found
that Charities Services did not act unreasonably and had followed clear
the
operational guidance and procedures.
8.9. Bev Gatenby suggested that a thematic analysis of complaints could be beneficial
in understanding the nature of complaints and inform education needs
Action:
CS
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CS to prepare a board paper regarding Pro-Pare Athlete Management Trust
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CS to consider a thematic analysis of complaints
9.  Judicial updates

9.1. The Supreme Court has set the date for Family First New Zealand as 24-25 June

2021.
9.2. The Attorney-General filed submissions with the Supreme Court on 6 May 2021.
9.3. RHM asked these submissions to be circulated. CS is to send these to the Board
Released after which this matter is recommended to close.
Action:
CS
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CS to send submissions to the Board

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10. Quarterly Board report to the Minister

10.1. The quarterly report was presented to the Board.

10.2. RHM is to come back with amendments to the quarterly report to the Minister
next week.
10.3. Lizanne Geyer (LG) is to check time of meeting with the Minister and whether an
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earlier time can be arranged to accommodate for GK.
Action:

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RHM to provide amendments to the quarterly report
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LG to check meeting time with the Minister for the Board
RHM
11. Section 6(c)

Section 6(c)

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Action:
CS
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Section 6(c)

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12. Any Other Business

12.1. No other business.

Next meeting: 23 June 2021

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6.1 RHM noted an amendment to item 11.4. This should be altered to “The Board

considered Section 6(c)

6.2 The minutes of the previous meeting held on 7 May 2021 were otherwise
approved as a true and correct record.

7.  Matters arising/review of action list

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7.1  The matters arising report was noted.

7.2  RHM confirmed items 5, 6, 7, 8 and 9 can be closed because:
▪
Item 5: Pro-Pare athlete Management Trust is an agenda item at this meeting;   Act
▪
Item 6:  A thematic analysis of complaints will be carried out;
▪
Item 7: Charities Services has provided the Attorney-General’s submissions on
the Supreme Court’s Family First appeal to the Board;
▪
Item 8: The Board’s draft Quarterly Report has been amended and submitted to
the Minister;
▪
Item 9: Section 6(c)

7.3  The action point relating to progressing the MOU with Inland Revenue is
Information
discussed as a separate agenda item below.

Action:
CS
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CS to update matters arising.

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8
Charities Services’ activity report for April and May 2021

8.1. Natasha Weight (NW) introduced the monthly activity report for April and May

the
2021 and noted there were no further updates relating to CS’ engagement and
capability building
8.2  Lucy Beeler (LB) provided the Board with updates relating to Registration,
specifically:
▪  CS sought cultural support from the Department’s Manager Pacific for its
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engagement with SISDAC. CS has requested SISDAC provide copies of any
policies addressing concerns identified in the Board’s deregistration decision,
in advance of any meeting. CS will bring a paper to the Board once an
application has been received and assessed.
▪  Updates to the Appendix ‘Complex Registration Matters’ were:
-  P 1 Booster Charitable Foundation: CS requested information on how the
Trust will manage conflicts of interest and a response is due 8 July 2021.
Released - P 4 Nelson Grey Power provided a response which is being assessed.
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-  P 7: Section 6(c)

-  P 8 The Self Sovereignty Faith was granted an extension to 23 July 2021 to
provide final submissions before CS takes its application to the Board.
-  P 11 Section 9(2)(a)
was granted an extension to 12 July 2021 to
provide further information.
-  P 12 New Zealand Entrepreneurs Rescue: CS notified the Society that is has a
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non-charitable purpose to promote entrepreneurs in business. The Society
responded to indicate it would file proceedings in the court. CS noted that the
Board has not yet made a decision on this application.
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8.3  James Lathan (JL) provided the update on Investigation activity
•  As noted, work continues on ten investigations and 18 case inquiries
•  Section 6(c)

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9  Judicial updates

9.1   It was noted that the Supreme Court is to hear the Attorney General’s appeal

against the Court of Appeal’s Family First New Zealand decision on 24-25 June
2021.
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10  Quarterly Board report to the Minister

the
10.1  RHM noted the Board’s Quarterly Report had been submitted to the Minister

for the Community and Voluntary Sector. He also noted, however, that with
Wellington moving to a status of Level 2 to manage risks arising from COVID 19,
the scheduled meeting of the Board with the Minister will have to be cancelled.
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Action:

-
CS to arrange a new time for a meeting between the Board and the
AS
Minister.

11  Independent Review of Registration Decisions

11.1  LB provided a summary of the independent review of registration decisions as

part of CS’ annual performance measures. She noted the reviewer agreed with
Released all 27 decisions randomly selected and commented that the risk-based triage
approach was an appropriate methodology.
11.2  The Board noted that comments in the report were useful to consider in the
ongoing management and improvement of application assessment processes.
57

11.3  GK affirmed that the report also had value as an internal compliance and
training tool that may assist CS. She noted that if the report were published
there may be privacy concerns relating to individuals involved in applications
that are considered in the report.

12  Update on MOU with Inland Revenue

12.1
Following the initial discussion of this matter in the consideration of the

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Board’s action points, RHM also commented that the relationship between tax
and charities law could potentially be considered by the Supreme Court during
the Family First hearing. RHM noted that the relationship between tax and
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charities law had been discussed previously for example at recent CLAANZ
Conference. RHM supported the MOU being completed soon.

Action:
CS
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CS to provide RHM with a copy of MOU and of the comments made by
Inland Revenue

13  Request for guidance: Pro Pare Athlete Management Trust

Information
13.1
Joanne Emery (JE) provided an overview of the key points in the paper

presented to the Board requesting guidance on the application by Pro-Pare
Athlete Management Trust (the Trust).
13.2
The Board considered that the Trust qualified for registration. The Board was
satisfied that the Trust's activities to educate youth are consistent with
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charitable purposes, and noted that there is a presumption of charitable
public benefit under the second head, advancement of education. The
presumption has not been displaced in this case.
the
13.3
The Board noted that there are some risks in registration of the Trust arising
out of the Trust’s relationship with the non-charitable entity, the Tamaki
Sports Academy (the Academy). The Board considered that these risks can be
mitigated by monitoring the Trust.
13.4
The Board also noted that the Trust does not appear to be supporting the
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Academy, and that charities are able to enter into agreements for provision of
services and resources at market rates/reasonable terms from for-profit
entities in furtherance of their charitable purposes.
13.5
The Board also discussed the issue of whether a relationship with another
entity can be considered an ancillary purpose. The Board requested Charities
Services to provide it with the relevant case law guidance discussing the
meaning of “ancillary”.
Released
Action
CS
-
CS to register the Trust.
58

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CS to provide copies of court decisions to the Board setting out the relevant
test for ancillary purposes.
14  Any Other Business

14.1  The meeting noted that this was RHM’s last meeting as Chair of the Board. On

behalf of the Department, NW thanked RHM for his impressive contribution as
Chair of Te Rātā Atawhai, having chaired the Board since its establishment in
2012, and overseen the registration of over 11,000 entities. NW noted that he
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had carefully guided the Board and CS through a very challenging and
contentious era of charities law in New Zealand, with a clear
focus on developing an approach consistent with the case law, that allowed for Act
an acknowledgment of Aotearoa's unique context.
14.2 RHM acknowledged the support that CS had provided to him and the Board
during his tenure. He reflected that it had been an honour and a privilege to
work on the Board, and acknowledged the contribution of his Board member
colleagues.
14.3  Bev Gatenby expressed her thanks to RHM on behalf of GK and herself,
recognising his knowledge and expertise in charities law, his support for Board
members, and his good humour. GK endorsed BG’s acknowledgement.

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Next meeting: 10 September 2021

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6.1.  The minutes of the previous meeting held on 23 June 2021 were approved as a

true and correct record.
7.  Matters arising/review of action list

7.1.  The matters arising report was noted.

7.2.  Item 3 is ongoing. CS is working on the details of the thematic analysis of
complaints and investigations. Board members considered the analysis would
provide good information to inform Charities Services’ engagement with, and
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support for, the sector.
7.3.  Items 4, 5 and 6 can be closed.
7.4.  Item 7 is ongoing but is not currently actionable due to COVID restrictions.
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7.5.  Item 8 is ongoing. IR has returned the Memorandum of Understanding. Once a
Board chair has been appointed, the memorandum can be given to the chair and
the Chief Executive for sign-off.
7.6.  Item 9 can be closed. Pro-Pare Athlete Management Trust has been registered.
7.7.  Item 10 can be closed. The email has been received by the Board and the Board
may provide some feedback.
Action:
CS
-  CS to update matters arising.
Information
8.  Charities Services’ activity report for June and July 2021

8.1.  Stephen Reil y (SR) introduced the monthly activity report for June and July 2021.
8.2.  Joe Buchanan (JB) provided the Board with updates relating to Registration,
specifically regarding complex registration matters:
8.2.1. Fish Mainland Incorporated: The Society has amended its rules and has
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now been registered.
8.2.2. Section 6(c)

the

8.2.3. Icehouse Limited: The Company provided officer certification and following
confirmation by CS, the Company has been re-registered.
8.3.  Joanne Emery (JE) informed the Board of a new item: Universal Entitlement
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Trust whose stated purpose is to help educate the public about universal basic
income. CS has sent the Trust a notice that may lead to decline as CS currently
considers there is no clear charitable end goal in the Trust’s advocacy. CS intends
to prepare a Board paper requesting guidance from the Board on this application
as it presents a novel issue.
8.4.  Gwen Keel (GK) enquired about voluntary deregistration statistics and whether
they are higher than usual, or there were different data collection methods used.
AP confirmed that there were no changes in the way data was col ected or
Released presented, and that there were certain times of the year where such ‘peaks’
occurred.
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8.5.  SR confirmed there were no further updates to the monthly report on
investigation activity besides highlighting the positive outcome of the
independent assessment of investigations, and the real ocation of OIA functions
and processes to a specialist team.
8.6.  BG requested whether the independent assessment report could be viewed by
the Board. SR agreed to send this to the Board and that a further information
session could be arranged with the Board regarding investigation processes if
there were any questions fol owing the report.
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8.7.  BG proposed that an information or induction session providing an explanation
about the Board, CS, the charitable sector and CS processes would be helpful for
the new Board member and new Chair. GK agreed that there was a need for the  Act
new members to understand the delegations and processes employed before
something comes before the Board. SR confirmed that CS would work on
preparing materials to present to the first meeting of the newly constituted
Board regarding CS’ processes.
8.8.  Andrew Newbery (AN) confirmed there were no further updates to the monthly
report on engagement and capability building but noted that some events
mentioned in the Forward Report (such as the planned event in Christchurch) did
not go ahead due to the change in COVID Alert Levels.
8.9.  AN notified the Board of changes regarding the Annual Meeting. CS has decided,
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with support from the DCE and Minister, to organise the Annual Meeting as an
entirely digital meeting held on 29 October. This was due to the uncertainty of
hosting a meeting in Auckland under the current COVID-19 alert levels. The
Capability team is currently working on the logistics for the delivery of the event.
8.10.  AN informed the Board that the Capability team is drafting speeches for the
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General Manager and DCE, and that support can also be provided to the Board.
BG and GK confirmed that they will be drafting their own speeches but will
inform CS about the general content to avoid repeating content.
the
8.11.  BG asked whether there has been any advice provided to charities on changing
their rules to al ow for meeting remotely. The Board recommended that a set of
example clauses for charities to include in their rules should be provided to help
charities. AP mentioned previous work such as the FAQ page, MBIE’s exception
to allow for charities to meet remotely regardless of rules and a link to
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CommunityNet’s deed of variation. CS agreed to consider creating resources to
support charities to work remotely.
8.12.  SR confirmed that there were no new updates regarding OIAs and media.
Actions:

-  CS to provide the Board with the independent review of Investigation reports.
CS
-  CS to prepare information regarding CS processes and mahi to support the
induction of the new Board member and new Chair.
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-  CS to consider creating resources to support charities working by remote
technologies.
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9.  Judicial updates

9.1.  SR confirmed that there were no new updates for this item. .

10. Draft Quarterly Board report to the Minister

10.1.  There were no further updates regarding the Quarterly Board report to the

Minister and the Board provided some feedback on style matters. BG and GK
approved the report, subject to some corrections.
Action: CS to make agreed corrections to Quarterly Board Report to the Minister and

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submit the report.
CS
11. Registration decision- Self Sovereignty Faith

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11.1.  Lucy Beeler (LB) provided a summary of the key points in the memo to the Board.
11.2.  The Board agreed with CS’s recommendation that CS should draft a decision
paper declining the Society’s application, emphasising the importance in the
clear distinction between advancing religion in the charitable sense and religion
in general.
11.3.  JB confirmed that CS’ view is that the Society’s beliefs do not constitute religion
in the charitable sense, lacking canons of conduct around which adherence can
be structured.
11.4.  BG highlighted the points set out in paragraph 28 and suggested CS focus on this
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aspect when drafting the decision paper.
Action: CS to draft a decision paper declining registration of the Self Sovereignty Faith
LB
12. Registration decision- Nelson Grey Power

12.1.  The Board agreed with CS’ recommendation to register Nelson Grey Power. The

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Board requested a short paper noting the Board’s decision, with reference to the
changed circumstances since the previous deregistration. This would be
published on the CS website alongside the Board’s previous decline decision.
the
Action: CS to prepare a draft paper noting the Board’s decision to register Nelson Grey
CS
Power, for the Board’s review.
13. Any Other Business

13.1.   GK advised the meeting that she had just received advice that MBIE would be

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reinstating the COVID19 exemption provisions, meaning that organisations could
continue meeting remotely regardless of their rules.
13.2.  BG raised the issue that some small to medium charities are not aware of MBIE’s
role with and connection to charities and asked whether this was an area for CS
to work on. AP confirmed that CS worked extensively with MBIE to ensure
consistency of information and meets regularly in a cross-sector group with
MBIE, Inland Revenue and Te Puni Kōkiri and that more information would be
provided in future communications.
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Next meeting: 15 October 2021

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5.2.  LL noted her involvement in several clubs and will provide details of these
interests to Stephen Reil y (SR) for inclusion in the register.
Action:
CS/LL
-  LL to provide CS with an update of her interests, and CS to update the register
accordingly.
6.  Delegations

6.1.  The delegations of power pursuant to section 9 of the Charities Act 2005 from

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the Board to the Chief Executive of the Department were noted. No changes
have been made.
7.  Approval of draft minutes of previous meeting (held 10 September 2021)

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7.1.  The minutes of the previous meeting held on 10 September 2021 were

approved as a true and correct record.
8.  Matters arising/review of action list

8.1.  The matters arising report was noted.

8.2.  Item 3 is ongoing. The thematic analysis is mostly complete, and this will be
presented to the Board in due course.
8.3.  Item 4 is ongoing. It is not possible to progress due to COVID-19 travel
restrictions and will therefore be progressed when circumstances permit. The
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Board asked CS to let the Minister’s Office know that the Board can be flexible
on a meeting date to meet Minister’s availability.
8.4.  Item 5 can be closed. The Memorandum of Understanding between Inland
Revenue, CS and the Board (MoU) can now be signed off by the new Board
Chair.
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8.5.  Item 6 can be closed, and the information on the review of investigations will be
forwarded to LL.
8.6.  Item 7 is ongoing. The induction was postponed to the December Board
the
meeting so that it can be conducted kanohi ki te kanohi.
8.7.  Item 8 is ongoing.
8.8.  Item 9 was completed and can be closed.
8.9.  Item 10 can be closed as the paper wil  be presented at the Board meeting
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today.
8.10. Item 11 was completed and can be closed.
Action:
CS
-  CS to update matters arising, as above.
-  CS to forward relevant emails on the review of investigations to LL.
-  CS to forward the MoU to the Chair for final sign-off.
9.  Charities Services’ activity report for August 2021

Released
9.1.  Stephen Reil y (SR) introduced the monthly activity report for August 2021.

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9.2.  JB provided the Board with updates relating to Registration, specifically
regarding complex registration matters:
9.2.1 Section 6(c)

9.2.2. Universal Entitlement Trust: The Trust provided further submissions which
are currently being reviewed.
9.2.3 Section 9(2)(a)
: The Society provided a
response to the notice sent which is currently being reviewed.
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9.3.  The Chair declared a conflict with Section 6(c) matter and left the meeting.
9.4. Section 6(c)

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9.5.  The Chair returned to the meeting.
9.6.  Dave Sayers confirmed that there were no further Investigations updates.
9.7.  Andrew Newbery (AN) provided the Board with Capability updates, specifically:
9.7.1. CS has re-started preparations on its workshop to support a number of
Christchurch-based charities that have had recent compliance issues or
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have been the subject of complaints.
9.7.2. The CS October newsletter for the sector would be published today and
would include a blog providing guidance for charities on changing their
rules to enable decision-making via remote meeting technologies.
9.7.3. Preparation for the CS Annual Meeting preparation is well underway.
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9.8.  LL requested to be added to the CS newsletter distribution list.
Actions:

-  CS to provide LL with background information on Section 6(c) matter
CS
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-  Section 6(c)

-  CS to add LL to the newsletter distribution
10. Judicial updates

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10.1.  SR advised that there were no new updates for this item.

11. Decision paper: Self-Sovereignty Faith

11.1.  Lucy Beeler (LB) provided the Board with an oral summary of the key points of

the draft decision paper, highlighting the amendments made fol owing the
Board’s feedback from its previous meeting in October.
11.2.   The Board approved the draft decision paper to decline registration subject to a
couple of minor editorial amendments.
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Action:
CS/Chair
-  CS to provide the Board with a final amended draft of the decision paper, and
the Chair to sign the Board-approved decision paper.
12. Any Other Business

12.1.   Andrew Phil ips (AP) provided a brief update on two matters:

12.1.1.  The Select Committee date to consider the Incorporated Societies Bill
has been pushed to a later date.
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12.1.2.  From 1 January 2022, there would be revised reporting threshold
changes, and new service reporting requirements for tier 1 and 2.
12.2.  GK noted that it would be helpful to post information on the CS website, once  Act
the Incorporated Societies Bill has been enacted.
12.3.  In closing, the Chair thanked meeting attendees for their contributions.
12.4.  JB closed the meeting with a karakia.
Next meeting: 3 December 2021

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Released

6.3.  Item 3 can be closed. The memorandum on the thematic analysis of complaints is
to be presented at the next Board meeting.
6.4.  Item 4 is ongoing. Gwen Keel (GK) noted the Board’s preference would be to wait
until policy proposals relating to Modernising the Charities Act are released
before meeting with the CVS Minister.
6.5.  Item 5 can be closed. Induction material has been provided to the Board.
6.6.  Item 6 can be closed. Andrew Newbery (AN) advised the Board that CS published
a blog post with a range of model clauses to support charities working remotely.
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Actions:
CS
-  CS to update matters arising.
Act
-  CS to organise meeting with the CVS Minister once policy proposals relating to
Modernising the Charities Act have been released
7.  Charities Services’ activity report for June and July 2021

7.1.  Mike Stone (MS) introduced the monthly activity report for September and

October 2021
7.2.  Joe Buchanan (JB) provided the Board with updates relating to Registration,
specifically regarding complex registration matters:
7.2.1. Section 6(c)
was given an extension to 30 November 2021
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and has not yet responded.
7.2.2. Universal Entitlement Trust is currently being assessed, with CS working
with the Trust to progress its application. Bev Gatenby (BG) noted the Trust
primarily advocates for relief of poverty. A discussion on the Trust’s
advocacy for a universal basic income and its connection to the relief of
poverty was held. JB noted that CS would be seeking the Board’s guidance
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on the application in due course.
7.2.3 Section 9(2)(a)
has withdrawn its application.
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7.2.4. Enhanced Future Charitable Trust has not provided any further submissions
by the due date of 12 November 2021.
7.2.5. SISDAC has been in contact with CS to discuss its application for re-
registration and wil  be sending a letter to CS setting out what they have
done to address the issues that led to de-registration. Once CS receives this
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letter, they will bring a paper to the Board.
7.3.  BG enquired about charities’ reasons for de-registration set out in Attachment 2
to the Monthly Activity report, and whether the option ‘charity closing down’
could be expanded to gain a better insight on the reasons for closure. CS agreed
to look at the de-registration form and report back.
7.4.  James Lathan (JL) provided the Board with Investigations updates, specifically:
7.4.1. The Investigations team has received complaints about Destiny Church,
Released including a petition to remove its charitable status. These concerns have
been triaged, and CS will be seeking further information from a number of
Destiny Church-related charities as part of its inquiry.
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7.5.  BG asked about the petition’s relation to CS’s inquiries. MS confirmed it would be
considered as a complaint.
7.6.  Andrew Newbery (AN) provided the Board with additional Capability updates,
including:
7.6.1. A new workstream on improving resources for Māori, Pacific and ethnic
charities, specifically translating key resources into Te Reo Māori, Cook
Island Māori, Samoan, Tongan, Fijian, Arabic, Chinese, and Hindi.
7.6.2. A new focus on producing material relating to the Government’s COVID-19
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protection framework (traffic lights) to assist charities.
7.7.  GK noted the amalgamation regime in the Incorporated Societies Bill, and
recommended CS consider producing guidance materials on this once the Bill is  Act
enacted.
Action:

-  CS to look at the de-registration form for the ‘charity closing down’ option.
CS
-  CS to consider producing guidance on incorporated societies amalgamations in
due course.
8.  Judicial updates

8.1.  It was confirmed there are no updates to judicial matters.

Information
9.  Registration decision – Application of New Zealand Entrepreneurs Rescue

9.1.  Joanne Emery (JE) provided the Board with an oral summary of the key points of
the New Zealand Entrepreneurs Rescue (NZER)  memorandum, in which CS
recommends that the Board declines NZER’s application. CS considers NZER does
not advance exclusively charitable purposes.
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9.2.  The Board considered that NZER does not have a recognised charitable purpose
and directed CS to draft a decision paper declining NZER’s application on that
basis.
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Action:

-  CS to draft a Board decision paper declining NZER application for registration.
10. Registration decision – Section 6(c)

10.1.  GK noted a potential conflict of interest with Section 6(c) matter and left the

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meeting.
Section 6(c)

Released

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Section 6(c)

Action:
CS
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-  Section 6(c)

11. Any Other Business

Act
11.1.  GK returned to the meeting.

11.2.  GK proposed a standing 10am start time for future meetings, with a decision on
whether to hold meetings in person or via Zoom to be decided once each agenda
is confirmed.
11.3.  MS noted the Department is in consultation on a vaccine mandate policy for all
people on DIA premises. An update will be provided once the policy is finalised.
11.4.  GK asked whether CS had been consulted on a draft of IRD’s operational
statement on donee organisations, and Stephen Reil y (SR) confirmed that it had
been.
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11.5.  SR proposed inviting IRD representatives to the next Board meeting, to provide
an update on tax policy and other relevant matters, and the Board agreed.
Actions:

-  CS to ensure a standard 10am start time for future meetings.
-  CS to update the Board once DIA’s vaccine policy is confirmed.
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-  CS to invite IRD to the next Board meeting.
Next meeting: 4 February 2022

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Act
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Released

5.1.  The delegations of power pursuant to section 9 of the Charities Act 2005 from

the Board to the Chief Executive of the Department were noted. No changes
have been made.
6.  Approval of draft minutes of previous meeting (held 10 September 2021)

6.1.  The minutes of the previous meeting held on 3 December 2021 were approved

as a true and correct record.
7.  Matters arising/review of action list

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7.1.  The matters arising report was noted.

7.2.  GK enquired on the timing for Item 3. JB noted this item wil  be looked into as
part of reviewing the registration and annual return forms. These forms are
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contingent on possible changes in the policy act review, and decisions from XRB,
so the timeline is to be confirmed.
7.3.  AP noted that as it is a form issued under the Act, any changes wil  need to go
through the standard process.
7.4.  Item 4 is ongoing.
7.5.  Item 5 can be closed.
7.6.  Item 6 can be closed.
7.7.  Item 7 can be closed.
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7.8.  Item 8 can be closed. DIA implemented the vaccine mandate policy early due to
the Omicron outbreak. No staff or visitors can enter the site without a vaccine
certificate. GK confirmed the Board are full vaccinated.
7.9.  Item 9 can be closed.
Action:
CS
Official
-  CS to update matters arising, as above.
-  Joe to do form review the
8.  Update from Inland Revenue

8.1.  The Chair welcomed: Howard Davis, Group Leader Customer Advice, Tax

Counsel Office; Richard Philp, Customer Segment Leader; and Stewart
Donaldson, Principal Policy Advisor from Inland Revenue (IR).
8.2.  GK thanked IR for the PowerPoint provided in advance. She requested a
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walkthrough of the high points of the PowerPoint, with emphasis on what they
consider will be major developments this year.
8.3.  IR presented their slideshow on tax policy surrounding not-for-profits and
charities, the Memorandum of Understanding, and a broad overview of IR’s
strategy.
8.4.  The Board, Charities Services, and IR noted the importance of information
sharing and regular engagement.
Released
8.5.  The Board thanked IR for their time and found the presentation helpful.
8.6.  JB noted he wished to have a discussion with Stewart Donaldson the fol owing
week, particularly around accumulation and how that will impact Charities
Services forms.
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8.7.  SR reflected on IR’s role in registration rulings and would arrange to discuss this
with IR in relation to the MoU.
Action:
CS
-  JB to contact Stewart Donaldson for policy discussions.
9.  Charities Services’ activity report for November/December 2021

9.1.  Mike Stone (MS) introduced the monthly activity report for November and

December 2021.
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9.2.  Lucy Beeler (LB) updated the Board on the fol owing complex registration
matters:
9.2.1Section 6(c)
The Trust has been granted an extension to  Act
provide a response until 1 March 2022.
9.2.2. headland Sculpture on the Gulf Limited: The Company provided further
information, and it has now been registered as a charity. The Board
enquired about the information provided that met requirements, and LB
gave an oral summary.
9.2.3 Section 6(c)

Information
9.3.  MS provided the Board with an update regarding Destiny Church Auckland
Trust, specifically:
9.3.1. Numerous complaints have been received concerning allegations of a
connection between Destiny Church charities and the Freedom and Rights
Coalition, and the group’s advocacy about the government’s Covid-19
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response. CS has opened an inquiry and is seeking information from five
Destiny charities.
9.3.2. In addition, a number of Destiny Church entities have failed to comply with
the
annual reporting requirements, and Notices of Intention to Remove have
been sent to the non-compliant entities, with a filing due date in mid-
February.
9.4.  GK enquired about media interest in the matter concerning Destiny Church. MS
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confirmed an OIA was received seeking details of the complaints. Charities
Services’ response included the number of complaints, the fact an inquiry was
opened, but no further specifics.
9.5.  James Lathan (JL) updated the Board on Linwood Islamic Charitable Trust and
Section 6(c)
JL and Murray Porter (Senior
Investigator) met with the governance committees of both entities in mid-
December 2021. JL noted the meetings were constructive and addressed CS’
concerns. CS provided guidance around processes, record-keeping, and policies.
Released Investigations is looking to cease engagement with these entities.
9.6.  GK enquired if there were any outstanding concerns. JL noted Investigations still
had concerns surrounding Section 6(c)

and is supporting the entity until the concerns are addressed.
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9.7.  Andrew Newbery (AN) updated the Board on the fol owing Capability updates:
9.7.1. The Koha resource has been published under the Te Ao Māori pages, and
the team would welcome the Board’s feedback.
9.7.2. The team also published the XRB simpler Tier 4 Template, along with
guidance they developed to help explain how to use the template. This is to
be published in CS’ upcoming newsletter.
9.8.  GK congratulated the Capability team on the publishing of the Koha resource.
She also noted the team’s outreach to schoolchildren regarding CS’ work.
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10. Judicial updates

10.1.  SR advised that there were no new updates for this item.

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11. Decision paper: NZ Entrepreneurs Rescue

11.1.  The Board approved the draft decision paper to decline registration and

approved the notice of that decision which is to be uploaded to CS’ website.
11.2.  GK noted it would be beneficial to inform the Minister of the decision. SR noted
that CS routinely update the Minister on significant regulatory decisions,
including Board decisions.
Action:
CS
-  CS to issue the decision to decline NZER’s application for registration and publish
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the decision on Charities Services’ website.
-  CS to brief the Minister on the decision to decline.
12. Warning Notices: Section 6(c)

12.1.  GK noted a potential conflict of interest with Section 6(c) matter and left the
meeting.
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Section 6(c)

the

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Action:
CS
-  Section 6(c)

-

13. Re-registration Update: SISDAC

13.1.  GK returned to the meeting.

Released
13.2.  GK thanked Charities Services for the information provided concerning SISDAC.
13.3.  The Board noted several concerns about SISDAC’s re-application, specifically:
13.3.1.  Lack of independence in the current Investment Committee, and lack of
skillset or qualifying requirements.
75

13.3.2.  Issues with financial statements and reporting.
13.4.  Suggestions from the Board to remedy the above concerns included:
13.4.1.  Requesting a plan for resolution of previous issues.
13.4.2.  Requesting further financial reporting.
13.4.3.  Contact with SISDAC via letter, or an in-person or online meeting, to
relay the Board’s concerns and requirements, and lay the foundation for
reporting requirements in future.
13.5.  It was also noted by various members that monitoring the entity’s finances
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through annual reporting may not be enough, as problems may have developed
by the time reports are filed. Targeted monitoring may be required.
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Action:
- CS to contact SISDAC regarding concerns outlined by the Board
14. Analysis of investigations and complaints
14.1.  Andrew Patrick (AP) provided the Board with an oral summary of the key points
of the presentation, outlining the data on where complaints were received
from, what action was taken and the trends over time.
14.2.  The Board thanked AP for his work and noted it would be useful for the
Investigations team when looking at their processes.
Information
15. Any Other Business
15.1.   Andrew Phillips (APH) provided a brief update on two matters:
15.1.1.  The Select Committee date to consider the Incorporated Societies Bill
has been pushed out to a later date.
15.1.2.  From 1 January 2022, there would be revised reporting threshold
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changes, and new service reporting requirements for tier 1 and 2.
15.2.  GK noted that it would be helpful to post information on the CS website once
the Incorporated Societies Bill has been enacted.
the
15.3.  In closing, the Chair thanked meeting attendees for their contributions.
15.4.  JB closed the meeting with a karakia.
Next meeting: 8 April 2022
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