Māori organisations that carry out charitable activities or whose activities are not carried on for the profit or gain of any member, have special tax rules and exemptions. This includes Te Kōhanga Reo, Whānau Ora and Marae.
Marae situated on a Māori reservation may qualify for an income tax exemption as a charity as long as its funds are used for these purposes only:
- to administer and maintain the Marae’s physical structure and land
- for charitable purposes.