Fiscal consequences / by Susan Barker and Grace Collett

Asserts that the impact of 'fiscal consequences' influences whether a charity is eligibile for registered charitable status, and examines the reasons for this influence. Uses such examples as the decision by the charities regulator to deregister Family First NZ and the Southern Cross Charitable Trust. Looks into the test for whether a charity's purpose is charitable and sets out the approach taken by the charities regulator. Compares the stance of the charities regulator and the Government over the status of the Queenstown Lakes Community Housing Trust, deregistered in 2010. Argues that charities, like societies, 'should be self governing and free from inappropriate Government interference.'