Submission to the Ministry of Economic Development. February 2005.

The Foundation's submission stressed that legislative reporting requirements under the Act must take account of the realities of not-for-profit organisations and the needs of the users of their financial reports.

Reporting and filing requirements should be harmonised with the Charities Act, and the Charities Commission might usefully undertake research into the desirability of including some categories of income under the requirements.

Establishing a digital format and scheme for the submission of financial reports would be a significant step towards what the United Nations draft treaty on the rights of disabled people terms "the right to seek, receive and impart information on an equal basis with others".