other organisational structures

Discussed briefly below are a number of less common organisational structures that still may be applicable for community groups. Aspects of some of these (companies, industrial and provident societies and Māori land trusts) are also summarised in the chart ("Characteristics of Different Legal Structures") at the start of this section and are dealt with in Keeping it Legal E Ai Ki Te Ture (www.keepingitlegal.net.nz).

companies

Most community organisations will be either charitable trusts or incorporated societies. However, for some organisations, registering as a company may provide a better structure under which to operate. Companies are best suited to organisations that have a commercial aspect to them, such as a community-owned business. Companies can register as charitable entities with the Charities Commission — provided they meet the required conditions (see www.charities.govt.nz).

co-operative companies

This is another option available, however, it's a specialist form of structure that is more appropriate for commercial entities, such as producer co-operatives.

industrial and provident societies

Relatively few Industrial and Provident Societies (IPS) are registered now. They were more common in the 1970s when co-operative businesses were more popular. Taxi co-operatives are examples of this legal structure, which may be worth considering in some situations, such as when setting up a work, or arts marketing co-operative.

five types of Māori land trusts

There are five different types of trusts described in Te Ture Whenua Māori Act 1993/Māori Land Act 1993 — Pūtea trusts, Whānau trusts, Ahu whenua trusts, Whenua tōpū trusts and Kai tiaki trusts. Of these, Whānau and Pūtea trusts are the most common.

Māori land trusts can only be set up by the owners of Māori land or their trustees. They are set up under a trust deed and registered with the Māori Land Court, with the primary goal of retaining Māori land in Māori ownership.

Pūtea trusts

These are designed to deal with uneconomical smaller share interests within a block or within various blocks. Te Ture Whenua Māori Act 1993 requires that the shares, and any income they produce, be held for Māori community purposes.

Whānau trusts

These are designed to hold and manage beneficial interests or shares in Māori land or general land owned by Māori. They enable whānau members to bring together all of their interests or shares in land, for the benefit or advancement of the whānau and the descendents of the tipuna (living or deceased) named in the trust order.

Ahu whenua trusts

These are land administration trusts designed to manage whole blocks of land administered by the Māori Trustee. They are often used for commercial operations and are the choice for many farming operations over Māori freehold land.

Whenua tōpū trusts

These are designed to manage land belonging to an iwi or hapū, share many of the features of Ahu whenua trusts and are subject to the same restrictions.

Kai tiaki trusts

These are designed to protect minors or persons under disability who are unable to manage their affairs. They can be constituted over the person's land interests and personal property.

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