09 November 2023

Charity: Better Public Media Trust v. Attorney-General

 

Born out of political lobbying to stop commercialisation of Radio New Zealand, Better Public Media Trust can register as a charity, the Court of Appeal ruled, with tax benefits that follow.

As a general rule, organisations having a naked political purpose cannot register as charities.  The courts now allow ‘advocacy’ organisations to gain charitable status, provided this advocacy is linked to a wider public benefit: improving public understanding and debate over government policies.  This requires an organisation seeking charitable status to air all sides of a political issue, not bias a debate by presenting one side only.

Better Media Public Trust’s 2019 application for charitable status under the Charities Act was turned down.  Internal Affairs said the Trust had too narrow a focus; primarily lobbying for non-profit non-commercial media outlets to receive increased government funding.

In the Court of Appeal, the Trust elaborated on the extent of its activities: conducting independent research and publishing the results (including one survey showing a majority in favour of merging Radio New Zealand and Television New Zealand); holding public lectures; providing expert commentary on media issues; and promoting the concept of public media through an annual essay competition held through secondary schools.  The Trust provides an outlet for politicians from both sides of the political divide to express their views on media issues.

The Court of Appeal said the Trust is driven by altruistic goals, seeking to ensure citizens are better informed.  This qualifies as a charitable purpose, being an activity ‘beneficial to the community,’ the court ruled.

Evidence was given that the Trust currently has some two thousand members, each paying annual membership fees of between twenty and forty dollars.

Better Public Media Trust v. Attorney-General – Court of Appeal (9.11.23)

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