Prepare to register
This page explains the key things to have in place, including your charitable purpose, legal structure, governing rules and additional guidance for marae.
What you need to register
Take atawhai (charitable purpose)
To register as a charity, your organisation must have a charitable purpose that provides a public benefit.
Your purpose must fall within one or more of these categories:
- Te whakamāmā pōharatanga (the relief of poverty)
- Te kōkiri mātauranga (the advancement of education)
- Te kōkiri hāhi (the advancement of religion)
- Ngā take whai hua mō te hapori (other purposes beneficial to the community).
For example:
- “To relieve poverty by promoting the relief of poverty through providing kai to whānau in need”
- “To advance education by providing a safe and supportive learning environment for mokopuna to become competent in te reo Māori.”
- “To advance religion by preserving and maintaining church and marae property based on the kaupapa and tikanga handed down by tūpuna for religious, educational and community purposes.”
- “Other benefits to the community by promoting whanaungatanga through preserving and developing hapū history, language and kaupapa.”
Te hanganga ā-ture (legal structure)
Your organisation must have a legal structure before it can register as a charity.
If your organisation is a Māori charity that is not a marae, there are different legal structures your organisation can choose from.
Charities Services does not set up or decide legal structures for organisations. If you are unsure which structure is right for your group, seek advice from the Community Toolkit and Te Puni Kōkiri.
Ngā ture (rules)
Your rules explain your organisation’s purpose, how decisions are made, and how the organisation operates. Your rules may be a trust deed, constitution, charter, or other governing document.
When you apply, you must provide a copy of your rules.
Read more about charity rules, what they need to include, and find templates to help you prepare your rules.
Marae registration guidance
Marae will usually qualify for registration because of their role in supporting whānau, hapū, iwi and the wider hapori. Marae must still show how they meet charity registration requirements through an application.
About your marae
When you apply, we will ask for information about:
- who your marae serves, such as iwi, hapū, whānau, churches or the wider hapori
- the activities your marae carries out, such as hui, wānanga, cultural events, social services, tangihanga, care of urupā and other community activities.
This information helps us understand your marae’s charitable purpose and the public benefit it provides.
If your marae is on a Māori reservation
If your marae is on a Māori reservation, we will ask for additional information to confirm:
- the legal status of the land
- who has authority to act on behalf of the marae.
Māori reservation location
To help us identify the Māori reserve, provide one of the following:
- the block name or number from Te Kooti Whenua Māori (Māori Land Court)
- a Te Kooti Whenua Māori order appointing kaitiaki (court-appointed trustees)
- a Gazette notice setting apart the land as a Māori reservation.
Tūtohinga (charter)
If your marae is on Māori reserve, it will usually have a charter prepared by kaitiaki.
If no charter exists, you can provide another governing document, such as a trust deed, constitution or rules.
Ngā kaitiaki (court-appointed trustees)
You will need to provide details of the kaitiaki registered with Te Kooti Whenua Māori. This includes names, positions, addresses and dates of birth. We collect this information to meet identity and governance requirements under the Charities Act 2005.
Some marae also have a committee responsible for day-to-day operations. You do not need to provide committee details, although a committee member may be nominated as the main contact.