Non-Profit Fact Sheets

Body Corporate (Strata and Community Titles)

In Australian property law, a body corporate is the legal entity created when land is subdivided under a community titles or strata scheme. It is made up of all the lot owners in the scheme and exists …

What is a Public Benevolent Institution (PBI) in Australia?

A public benevolent institution (PBI) is one of several subtypes of charities able to register with the Australian taxation Office and apply for tax concessions. The purpose of a PBI is to ‘relieve …

What are the non-profit structures in New Zealand Aotearoa?

There is enormous diversity within Aotearoa’s non-profit sector and the different non-profit structures organisations have to choose from. Not-for-profits and charities in New Zealand range from large …

National bodies and local groups in New Zealand

Did you know many national bodies and local groups choose to work together to make their services more accessible? Local organisations and national bodies often operate in synergy and depend on each …

What are Māori Land Trusts in New Zealand?

Māori land trusts are like other types of trusts but are specifically designed to hold Māori land and manage activities that take place there. Both the Māori Land Court, Te Kooti Whenua Māori, and the …

What is an Industrial and Provident Society in New Zealand?

An Industrial and Provident Society (IPS) consists of a group of small business owners who come together to become part of a larger entity for mutual benefit while continuing to operate independently. …

What is a Limited Liability Company in New Zealand?

A limited liability company (LLC) is the most often used legal structure for companies in Aotearoa New Zealand. Less common forms are unlimited and co-operative companies. It has the advantage of …

What Are Incorporated Societies in New Zealand?

Incorporated societies are the most common form of non-profit organisations in the Aotearoa New Zealand not-for-profit sector. The category represents groups working in industries such as culture and …

What Are Unincorporated Groups (Unincorporated Societies)?

In New Zealand Aotearoa, unincorporated societies make up the largest proportion of not-for-profit organisations, 61% in total. Almost all nonprofit groups begin as unincorporated and over time, many …

What are Trusts in New Zealand?

A trust is an entity that holds money or property for the benefit of its beneficiaries or for law purposes. Estates are a person’s assets after they have died. Both trusts and estates are taxed on …