Audio of the paper written by Steven Moe and Craig Fisher. The title is Charities and Tax: Examining the Foundations of how and why we empower Charities to have Positive Impact.

You can download the paper here https://www.parryfield.com/charities-information-hub/

Contents

1:33 - Introduction

3:55 - Starting with Thanks

4:32 - The Charitable Sector

5:58: The role of Charities by Numbers and Stories

8:51: The anchor of Charitable Purposes

11:33 - The Exemptions they are granted

13:09 - Phillosophy of why we do this

17:41 - Funding sources - traditional and new

22:01 - Business Income: Passive vs Active

23:21 - Innovation and Sustainability

28:45 - The pandoras box of taxing charities income

30:39 - The competition argument explained

34:44 - Accumulation

38:13 - Genuine consultation

39:55 - An accounting perspective (Craig)

43:02 - A legal perspective (Steven)

44:19 - Reporting on Impact

45:46 - A way forward

Other papers

• Impact Investing https://www.parryfield.com/impact-investing-information-hub/
• Charities Guide https://www.parryfield.com/wp-content/uploads/2021/03/Charities-Legal-Handbook.pdf
• Laying Foundations for Reimagining Business https://theseeds.nz/books/foundations-for-reimagining-business-essays/
• Startups Guide https://www.parryfield.com/wp-content/uploads/2024/01/Startups-Legal-Toolkit.pdf

For more content and podcast episodes visit www.theseeds.nz