Abstract:
The present paper deals with the question of whether and to what extent the
charitable status of amateur sport should be clarified in New Zealand charity legislation,
especially focussing on a possible amendment of the Charities Act 2005.
At present, the definition of what is charitable is still based on the original, more
than 400 year-old definition of charity laid down in the Statute of Elizabeth 1601. The
current legal framework for charities in New Zealand, like many other common law
jurisdictions, reflects the long-established principles and applies the traditional common
law definition of charitable purposes.
However, social perceptions of what is considered charitable change with the
passing of time. This also applies to the case of amateur sport as its significant public
benefit is beyond doubt and extends beyond the advancement of a recognised charitable
purpose. Yet, because the current legal framework is out of touch with social and
legislative developments, uncertainty consequently arises. The present confusion among
sporting bodies following a High Court decision in the Travis Trust case as to the
question whether amateur sport purposes can still receive charity funding illustrates this
fact.
In light of this, the present paper examines how to clarify the present charity law
for the benefit of amateur sport. The author considers alternatives for legislating New
Zealand charity law and seeks recourse to precedents in other jurisdictions, in particular
to the Charities Act 2006 of England and Wales. The findings are implemented in a
legislative proposal.
The author concludes that the promotion of amateur sport should be recognised
in the Charities Act 2005 as a charitable purpose in its own right rather than as a means
of advancing another charitable purpose and recommends that this issue be considered
in the course of the current review of the Act by the Department of Internal Affairs.
