Nāku te rourou nāu te rourou ka ora ai te iwi — with your basket and my basket the people will live.

Nau mai, haere mai

Charities Services recognises the important mahi of kaupapa Māori charities that support whānau, hapū, iwi and communities across Aotearoa.

Many Māori-led charities operate within Te Ao Māori and may work differently from other organisational structures. For example:

• governance may be shared collectively

• volunteering may take the form of mahi aroha

• support may be given through koha rather than monetary transactions.

These approaches are legitimate, long-standing and central to how many Māori organisations support their communities. Charities Services aims to support kaupapa Māori charities to meet their legal requirements in ways that respect tikanga and rangatiratanga.

What you will find here

This section brings together information and guidance to support kaupapa Māori charities. It explains how charity registration works and how tikanga‑based practice and legal requirements can sit alongside each other.

This information can help you to:

• decide whether charity registration is right for your organisation

• prepare for charity registration

• understand reporting and ongoing obligations

• find governance guidance and support resources.

Who this information is for

This guidance is for:

• marae

• charities whose main beneficiaries are Māori