She says religious belief appears to be just as important to society as it's always been.

Chevalier-Watts is a University of Waikato senior law lecturer who is a charity law specialist and is in completing a PhD in which she reviews religion and charity law.

She says that charity law is the ideal vehicle to support religion "because of the rules surrounding charity law that actually may give confidence to the public that when it comes to charity, religion is not always the tyranny that people might presume it to be."

Chevallier-Watts said she found that it is extremely rare for people not to have some kind of belief system.

"If you try to remove a system out of society, as occurred in a number of Communist states, it simply goes underground.

"Once religion is permitted again, it flourishes once more."

She suggests that religion "is here to stay and in many regards it is fundamental to society."

Chevalier-Watts says there are some high-profile and influential people who denigrate religion, demanding that it should not exist anymore.

"Obviously, people are entitled to be as negative as they wish, and it is perhaps right in a contemporary society that we can challenge beliefs and religions.

"However, I'm coming at it first from a legal context, and then a societal context and, if you examine the way humans operate, it is apparent that in many ways humans prefer to operate within a religious construct.

"As a result, it is right that it is recognised, and charity law provides a way of ensuring that it is recognised, and charity law provides a way of ensuring that religion is acknowledged and also underpinned by stringent governance."

Chevalier-Watts has written three books on equity, trusts, and charity law.

Source

• waikato.ac.nz
• Image waikato.ac.nz

According to the Department of Internal Affairs policy general manager, Raj Krishnan, the issue of tax exemption for religious charities such as Sanitarium and Destiny Church will not form part of the review.

Krishnan said lots had changed for the more than 27,000 charities since the Charities Act had been implemented more than a decade ago.

The Department of Internal Affairs received more than 300 submissions about charities and Krishnan said there had been numerous calls for religious charities' tax exemption to be scrapped.

Many of the submitters considered 'furthering religion' not to be a charitable activity.

Last May, Cabinet made the decision not to include the issue in the review.

The Charities Act has been in place since 2005 and, in a statement, the Government says it is there to help society through the effective impact of charities.

"Charities play a vital role in supporting the wellbeing of people and communities throughout New Zealand. Public feedback gives us a chance to hear what needs improving so charities can continue to thrive and make a difference," Krishnan said.

"An effective Act will help ensure that our charities sector is as impactful as possible and enjoys the public's trust and confidence."

Twenty-one community meetings will also be held throughout the country over March and April as part of the public consultation process, reports RNZ.

The tax-free status applies to all registered charities, including charitable trusts, iwi groups and not-for-profits.

The government's Tax Working Group has been looking at charities as part of its wide-ranging review of New Zealand's taxation.

Last year the Auckland City Council conducted an urgent review of rates bills after, without consultation, hundreds of the city's churches were issued new rates bills.

The council claimed many Churches were using parts or all of their property for business rather than religious purposes.

Sources

• RNZ
• Department of Internal Affairs
• CathNews
• Image: Vinnies