Looking at the charitable purposes/activities distinction through a political advocacy lens: a trans-Tasman perspective

ABSTRACT In addition to their service delivery role, charities enable a range of process benefits, such as acting as sites of collective and political action. Indeed, political activities frequently arise from and are informed by service delivery. Developments around the world suggest some reticence about charities engaging in political advocacy, yet Australia and New Zealand no longer have a political purpose doctrine in their charity laws. This paper focuses on two contentious forms of political advocacy—election campaigning and illegal protest activities—and argues that in only some circumstances do those activities affect an entity’s charitable purpose or charitable status in Australia and New Zealand.