If your organisation or marae is thinking about becoming a registered charity, it's important to consider whether registration is right for your kaupapa.

Registration is voluntary. It can support you through access to funding, tax benefits, and increased public trust, but it also comes with ongoing legal responsibilities.

Consider whether registration supports your kaupapa, your tikanga, and the way your organisation works before deciding to apply.

Why kaupapa Māori organisations may choose to register

Many kaupapa Māori organisations choose to register because it can help them:

• access grant funding and donations
• become eligible for tax exemptions and donee status
• meet the requirements of some funders
• build trust and confidence with whānau, hapū, iwi, funders and communities
• demonstrate accountability for the resources they hold and the mahi they deliver.

Some funders only provide funding to registered charities.

Registration may not be necessary

Registration may not be the right pathway for every organisation. Depending on your circumstances, you may still be able to access some benefits without being registered as a charity. For example, some organisations may qualify for tax exemptions or donee status through Inland Revenue, and some funders do not require organisations to be registered charities.

If funding, tax benefits, or donee status are important to your organisation, check the relevant requirements before deciding whether to register.

Understanding public benefit 

To be registered, a charity must provide public benefit. This does not mean your charity must serve everyone.

Serving a specific group, such as a hapū, iwi or Māori community, can still provide public benefit, particularly where the group has shared needs, experiences or disadvantage.

When assessing public benefit, we consider:

• who benefits from your activities

• how they benefit

• whether there is any private benefit.

It is important to clearly explain who your beneficiaries are and why your activities matter to them.

How charity registration works 

Charity registration is a legal process set out in the Charities Act 2005 (the Act). For many kaupapa Māori organisations, this may be the first time engaging with a government registration system.

The process involves:

• deciding whether registration is right for your organisation

• preparing your governing rules and supporting information

• completing and submitting an online application

• responding to any questions before a decision is made.

Tikanga-based practice and legal requirements 

Charities Services recognises and respects tikanga-based ways of working. These may include collective decision making, whakapapa-based governance, mahi aroha and the use of koha.

All registered charities must also meet the legal requirements set out in the Act. These requirements apply to all charities, regardless of how they operate day to day.

The key is not to change your tikanga, but to explain it in a way that can be understood and recognised within a legal framework. For example:

• collective governance can meet legal requirements when your rules explain how decisions are made and who is responsible
• koha can be recognised when it is clearly explained and reported

• mahi aroha can be recognised when volunteer contributions are described in your activities or reporting.

Ongoing obligations 

Once registered, your charity must meet ongoing obligations each year. These include:

• preparing a performance report

• completing an annual return

• meeting governance obligations under the Charities Act 2005.

You can learn more about these obligations later in this guidance.

Getting support before you apply 

You do not need to apply as soon as your organisation is formed. Many organisations benefit from getting independent advice first.

Support can help you:

• choose the right legal structure

• write or update governing rules

• check that your purposes meet registration requirements

• understand reporting obligations.

Getting support early can reduce the risk of delays or a declined application.

Resource: Is charity registration right for your kaupapa?

Is charity registration right for your kaupapa?