An August 2014 decision by the Supreme Court has developed the law on what may qualify as a charitable purpose.
The Department of Internal Affairs’ - Charities Services and the
independent Charities Registration Board have reviewed our approach to
assessing applications for registration in the light of the Supreme
Court’s recent decision on an appeal brought by Greenpeace New Zealand,
and have updated the guidance for organisations considering applying to
register as a charity.
In its decision, the Supreme Court found that political activity may itself be accepted as a charitable purpose (rather than just being "ancillary” to an organisation’s main purpose). However, the Court also found that it may be uncommon for political purposes to be charitable purposes.
https://charities.govt.nz/news-and-events/hot-topics/charitable-purpose-and-political-activity/
In its decision, the Supreme Court found that political activity may itself be accepted as a charitable purpose (rather than just being "ancillary” to an organisation’s main purpose). However, the Court also found that it may be uncommon for political purposes to be charitable purposes.
https://charities.govt.nz/news-and-events/hot-topics/charitable-purpose-and-political-activity/
