Registered Charities
Updated June 2010
He nui ngā whakataunga o te rēhita i raro i te Ture Kaupapa Atawhai mō te Māori.
Ka whakarārangi tēnei pepa pārongo i ngā take kia mōhio ai koe ki tēnei ture hou me ngā rerekētanga ka whai mai.
On this page:
He maha ngā Māori e whakarato ratonga tauwhiro hapori kakama ana. Mēnā kei roto koe i tētahi whakahaere he kaupapa atawhai tāna mahi ake, tērā pea ka whai hua tō whakahaere mēnā ka rēhita i raro i te Ture Kaupapa Atawhai.
Ko te rerekētanga ki te ture tāke i te urunga mai i te 1 o Hōngongoi 2008 e kī ana me noho hei "tax charity" tētahi rōpū kaupapa atawhai kia āhei atu ki ngā tāke whakawāteatanga i runga i te kaupapa atawhai. Ko te huarahi matua kia noho hei "tax charity" me rēhita ki a mātau (i raro i te Ture Kaupapa Atawhai).
Kei raro i te Ture Kaupapa Atawhai ētahi whakaritenga e hāngai ana ki te Māori. I raro i te Ture Kaupapa Atawhai:
I waihangatia e te Ture Kaupapa Atawhai te Komihana Kaupapa Atawhai hei Hinonga Karauna Motuhake ki te whakarite kei te whiwhi whirinakitanga me te tautoko ā-iwi.
Ko ngā mahi matua a te Komihana Kaupapa Atawhai he whakarato:
He tūao te rēhita ki te Komihana Kaupapa Atawhai, ā, i tīmatahia i te marama o Hui-tanguru 2007, i te whakatuwheratanga o te Rēhita Kaupapa atawhai.
Mēnā i whai whakawāteatanga tō whakahaere mō te tāke moni whiwhi me te tāke koha i mua i te 1 o Hōngongoi 2008, ko te tikanga kei a koe tētahi reta whakaaetanga mai i te Tari Tāke, e whakarārangi ana i aua whakawāteatanga. Mēnā he kaupapa atawhai te kaupapa o ēnei whakawāteatanga, me rēhita koe ki raro i te Ture Kaupapa Atawhai.
Kua whakaputahia e te Tari Tāke te Operational Statement - Interaction of tax and charities rules, covering tax exemption and donee status (OS 06/02), e whakamārama ana i ngā mea hei whakaaroaro mā ngā rōpū whakahaere kaupapa atawhai mō te āhei ki ngā whakawāteatanga tāke haere tonu.
Ka taea e koe tētahi tārua mai i te www.ird.govt.nz, waea atu rānei ki te Tari Tāke i 0800 377 774.
E wātea ana ngā kōrero o ngā whakahaere katoa e rēhita ana i raro i te Ture Kaupapa Atawhai i runga i te Rēhita Rōpū Kaupapa Atawhai. He puna whaitake anō te Rēhita Rōpū Kaupapa Atawhai mō ngā pārongo mō ngā tari tuku pūtea a te Karauna me ētahi atu, nā te mea he whakaatu pū i ngā ratonga rōpū kaupapa atawhai me te hunga whai hua, i tua atu anō i ētahi atu pārongo, kōrero pūtea hoki.
Mō te āhei atu ki te rēhita i raro i te Ture Kaupapa Atawhai me whai tō whakahaere i tētahi kaupapa atawhai, he ingoa me ngā āpiha e ū ana ki te Ture Kaupapa Atawhai. Mō ētahi atu kōrero, tirohia ā mātau pepa pārongo, Charitable purpose, Name of your organisation me te Officer certification.
He kaha ake te tikanga o ngā kupu kaupapa atawhai i roto i te ture ki tēnā e whakaarotia ai e te tangata mō ēnei kupu.
I tua atu i te ū ki tētahi o ēnei upoko o te kaupapa atawhai i raro nei:
me hāngai anō te kaupapa o tō whakahaere ki te painga o te iwi whānui.
Ko te tikanga, ko ngā painga me mārama te tohu me te tautuhi, ā, me wātea anō ki tētahi wāhanga nui o te iwi whānui.
E ai ki te Wāhanga 5(2)(a) o te Ture Kaupapa Atawhai, ko te kaupapa o te whakahaere ka tutuki pea te wāhanga mō te iwi whānui, ahakoa ko ngā kaiwhiwhi painga, ngā mema rānei he whanaungatanga ā- toto.
E ai ki te Section 5(2)(b) o te Ture Kaupapa Atawhai he kaupapa atawhai tō te marae mēnā kei runga te marae i tētahi whenua rāhui Māori, ā, mēnā ko ngā pūtea o te marae ka whakamahia noa iho mō te:
Mēnā kei runga tō marae i tētahi whenua rāhui Māori, he pānui Kāhiti kei konā e pā ana ki te rāhuitanga o te whenua. Ka āwhina i a mātau mēnā ka tukuna mai e koe tētahi tārua o taua pānui Kāhiti, te rā o te pānui Kāhiti, te whakaaturanga ā- ture rānei o te whenua me tō tono mō te rēhita.
Ka taea pea e mātau te rēhita i ngā rōpū kaitiaki i raro i Te Ture Whenua Māori 1993 mēnā e taea e rātau te āta whakaatu he kaupapa atawhai tā rātau.
Kāore e whakaae aunoatia tētahi whakahau o te Kōti Whenua Māori i raro i te Ture Whenua Māori hei whakaponotanga o te kaupapa atawhai i raro i te Ture Kaupapa Atawhai. Ka arotaketia e mātau ngā whakaritenga o te whakahau me te tuhinga ārahi kaitiaki i runga i te tikanga o te "kaupapa atawhai" e ai ki te Ture Kaupapa Atawhai.
Ka arotaketia e mātau ia tono ā ngā whakahaere i runga anō i ō rātau anō kaha ki te whakarite mēnā e whai kaupapa atawhai rātau.
Ko ngā Poari Kaitiaki Māori i whakaaehia te whakapuakanga kaitiaki (declaration of trust) hei kaupapa atawhai e te Kaikomihana o te Tari Tāke i raro i te wāhanga 24B o te Ture Poari Kaitiaki Māori 1955, kei a rātau tonu tētahi kaupapa atawhai.
Ka āwhina i a mātau mēnā ka tukuna mai he tārua o te reta mai i te Tari Tāke e pā ana ki te whakaaetanga o te whakapuakanga kaitiaki.
E ahukahukatia ana e te Komihana e whakamahia ana e te Māori ngā hanganga hou hei whakahaere i ā rātau rawa ika me ngā whakataunga take Tiriti. Ko te whānuitanga o ngā kaupapa o ēnei whakahaere ka whānui ake pea i te kaupapa atawhai noa iho.
Engari, i roto i ēnei whakahaere kei reira tonu pea ētahi rōpū kaupapa atawhai (i te nuinga o te wā ko ngā rōpū kaitiaki - ‘trusts'), e taea te rēhita motuhake i raro i te Ture Kaupapa Atawhai.
Pānuitia anō ā mātau pepa pārongo:
Ngā whakahaere Iwi / Māori me te Ture Kaupapa Atawhai
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