Advancement of religion
Updated June 2026
This page explains the “advancement of religion” charitable purpose. It outlines what qualifies as religion in a charitable context and provides examples of wording used by charitable organisations.
What your purpose must include
To be charitable under this category, your organisation's purpose must:
advance a set of beliefs that constitute a religion
aim to pass on the religious beliefs to others.
What is "religion" in charities law?
The term “religion” includes a wide range of faiths and belief systems, such as Christianity, Judaism, Islam, Hinduism and Buddhism. In general, a religion will include a body of doctrines that:
concern the place of humankind in the universe and its relationship with the infinite
go beyond that which can be perceived by the senses or ascertained through the scientific method
contain canons of conduct around which adherents structure their lives.
These doctrines and practices must be:
- structured and clearly defined
- serious in nature
- capable of being advanced.
Examples
- A belief in fictional concepts, such as unicorns, would not qualify as a religion because it lacks structure, seriousness and guiding conduct.
- A parody of an established religion would not qualify because it is not sufficiently serious.
- A belief system focused only on ethical behaviour (without a supernatural element) may not qualify as religion, but could still be charitable under another purpose, such as benefiting the community.
What it means to “advance religion” in charities law
To advance religion, an organisation must actively promote and pass on its beliefs. This usually involves:
- Spreading the message of the faith.
- Taking positive steps to sustain and grow religious belief.
Activities that are only connected to religion are not enough on their own, for example, publication associated with a religious organisation may not advance religion unless it actively promotes the faith’s teachings.
Public benefit and religion
Organisations that advance religion are generally presumed to provide a public benefit. However, this is not always the case. This presumption may be challenged if:
- The organisation promotes conduct inconsistent with public policy.
- Its activities are too narrowly focused on its adherents.
For example, previous courts' decisions have said:
Religion is not advanced by an entirely enclosed religious order, where the activities consist only of private prayer
Offering public prayers for the soul of a deceased person advances a sufficient public benefit
Religions which encourage dangerous risk-taking behaviour may rebut the presumption of public benefit.
Examples of wording
General purpose
- To advance [faith or religion] in a charitable manner.
- To advance and teach the religious tenets, doctrines, observances and culture associated with the [faith or religion].
Teaching and promotion
- To preach and advance the teachings of the [faith or religion], including its doctrines, observances and culture.
- To advance the [faith or religion] by providing spiritual and educational resources to leaders and communities nationally and internationally.
Worship and facilities
- To establish, maintain and support a place of worship in accordance with the tenets and doctrines of the [faith or religion].
- To establish facilities for religious programmes, workshops, music and study.
Missions and outreach
- To support and maintain missions and missionaries to promote the [faith or religion].
- To produce and distribute religious materials.
Education and training
- To establish and maintain religious schools for children, young people and adults.
- To establish and operate religious day schools.
More information
The book Charity Law in New Zealand by Dr. Donald Poirier provides detailed information about each charitable purpose, including references to relevant case law.
You can also read legal decisions explaining why some applicants have been declined registration. The following decisions are particularly useful for understanding the advancement of religion: