Kaiuku Marae is the first marae to become a registered charity under the new Charities Act 2005.

"We are delighted to register our first marae and welcome applications for charitable registration from other marae," says Commission chief executive Trevor Garrett.

Based in Hawke’s Bay, Kaiuku Marae is set apart as a Māori reservation for the purposes of a meeting place, recreation ground, sports ground, burial ground, place of general historical interest, and memorial observance purposes, for the general benefit of the Māori and Pākehā people of Mahia and the surrounding district.

To be eligible for registration, an organisation must be established and maintained for charitable purposes – meaning they must have a purpose that relieves poverty, advances religion, advances education, or is otherwise beneficial to the community. Other requirements, such as having officers who are qualified to be officers under the Charities Act, also apply.

Under the Charities Act, marae are treated as having a charitable purpose if the marae is physically located on land that is set aside as a Māori reservation, and if the funds of the marae are not used for a purpose other than the administration and maintenance of the land and of the physical structure of the marae, and/or a purpose that is a charitable purpose.

"We encourage all charities, including marae, to apply as soon as possible to avoid uncertainties about tax exemptions," says Trevor Garrett. "We now estimate that it takes at least 14 weeks to process correctly completed applications, with more complex cases taking longer."

Charitable organisations that currently receive a tax exemption must be registered by the Charities Commission before 1 July 2008 if they wish to continue to be eligible for charitable-purpose tax exemptions. The Commission is concerned that many charities are waiting until the last minute to apply.

Application forms and plenty of guidance material are available on www.charities.govt.nz or call the Commission’s free information line: 0508 242 748 (Language Line translators are available if required). Māori translations of A Guide to the Charities Act and guidance notes for some forms are also available.