"On the other hand, we are delighted to see recommendations which facilitate social investment and make it easier to set up and run charities, especially the introduction of charitable incorporated organisation (CIO) status and simplifying the accounting and reporting framework.
If your charity is a charitable incorporated organisation (CIO), you will need to register it whatever its income, and will need evidence of where your funding will come from.
What brought me to The Green Backyard – a charitable incorporated organisation run by an elected board of trustees – were questions of land ownership and value, framed by the long history of community land rights struggles.
In a related case in 1997, the court of appeal said Polly Peck's finances involved "a complex web of companies and organisations incorporated 'offshore' in Jersey and on the continent".
Girringun – now a fully incorporated not-for-profit organisation – was established in 1996, and represents around 650 traditional owners across nine traditional groups – Bandjin, Djiru, Girramay, Gugu Badhun, Gulnay, Jirrbal, Nywaigi, Warrgamay and Warungnu.
"This negatively affects any spontaneous or innovative types of social economy organisations and non-incorporated entities," he says.
It was incorporated under Royal Charter as the modern organisation in 1946.
But though incorporated as a Swiss non-profit organisation, FIFA acts as a law unto itself.
"It's unfair because we actually work with smaller organisations: what they do is incorporated into our offer.
In 2007, AVSAG was the first NZ VSAG to establish formal terms of reference that were signed by member organisations (Cronin 2008), and this updated VSAG incorporated a wider range of representatives from Auckland, Waikato and Massey Universities, GNS Science, MetService, the Kestrel Group, as well as local and national CDEM representatives (Smith 2009).
