Churches & Tax; PNG & Christianity; the Pacific & the Gospel

Churches & Tax; PNG & Christianity; the Pacific & the Gospel

Should charities (including taxes) be taxed on business income?

Inland Revenue is currently conducting a review and public consultation about taxation of not-for-profits and charities (which include churches), and will then give advice to the Government. The consultation document contains 15 questions on which comment is sought. The consultation closes on 31 March 2025.

The review is not about singling out churches and Christian charities, and not about taxing donation income. An important issue is whether the ‘business’ income of charities should remain tax-exempt. That does have implications for many churches and Christian charities. Interestingly, the Inland Revenue paper argues against claims that charity-owned businesses have an unfair advantage by being tax-exempt.

It is important that Christian responses to the document are informed and well-reasoned, and that they emphasise how much good many churches and charities do for New Zealand society, and how some changes in tax policy could adversely undermine some of that beneficial work. For evidence of that work, see the Church Sector in this report from Faith In Action.

For more information on the tax review,see the InterChurch Bureau summary here and Steven Moe and the Parry Field Law video here and the Comments on Consultation Paper. Here is link to earlier paper on context and policy thinking as well as the video of first session held about that paper.

Papua New Guinea constitutionally declares itself a Christian country

A few days ago, the parliament of Papua New Guinea voted strongly for PNG to be officially a Christian country. Predictably, overseas secular commentators were unimpressed. However, PNG’s Prime Minister James Marape noted that, while his country respects religious freedom, it is Christian faith and values that hold his nation together.

The South Pacific Evangelical Alliance (part of the W.E.A)

Pray for next week’s inaugural General Assembly of the South Pacific Evangelical Alliance March 24-28, being held in Port Moresby, Papua New Guinea. NZCN’s Rachael Afeaki-Taumoepeau [SPEA General Secretary] and Esther Tredoux are key organisers, Stuart Lange is a speaker, and several other New Zealand people will be there, along with Gospel-minded people from across the Pacific. Pray that the witness of Gospel faith across the Pacific may be strengthened.

Revival in New Zealand, and the Māori Conversion

Revival in New Zealand, and the Māori Conversion

Is it just me, or is there a growing sense of prayer and expectation among the New Zealand churches to see the revival of God’s people? A number of us have recently participated in Gather25, a global call for prayer, repentance, and mission. Others have attended Open Heaven and The Send. As we look to forward to what God might do among us we can also take encouragement by looking back to what he has already done in the past.

This is particularly relevant at this time of year, for Ash Wednesday marks the 195th anniversary of the beginning of the Māori Conversion – New Zealand’s original and largest revival. Beginning on Ash Wednesday 1830, and then for a period of twenty years, over 90% of Māori (some 70,000 people) came to profess Christianity.

On that Wednesday evening, 24 February 1830, the CMS missionary, Richard Davis, led the scheduled weekly service for the one hundred or so Māori living at the Paihia mission station in the Bay of Islands. After taking the prayers, Davis concluded the service as usual with a sermon. What was not usual was the degree of attention given him by his congregation. So much so that when he had finished speaking he invited as many as were “particulalry desirous for the salvation of their souls” to gather at his home for further conversation. Thirty men and boys took up his invitation, and a similar number of women and girls gathering with Davis’s eldest daughter, Mary Ann.

It was a night that transformed a mission and established a church. Davis wrote in his journal, “I had the pleasure of spending such an evening as scarely falls to the lot of mortals.” The spiritual awakening that started that night continued over the coming days, and very soon the interest of a few became more general.

Before long before the revival had spread to the other two mission stations, despite the chaos of war breaking out in the wider community. Soon the Gospel was spreading far beyond the reach of the small band of missionaries. Looking back on events in 1867, the missionary William Williams wrote that a “tender sapling” had taken root in New Zealand soil that summer’s evening, yet it was one that had matured to become one of the “trees of the forest.”

There are three lessons for today’s church looking for revival: 

Firstly, we need to remain persistent in word and prayer. These are what the early missionaries termed the ordinary means of grace. They had laboured for fifteen years with little encouragement before revival became. Yet throughout that time, they remained expectant that the Gospel would bear much fruit in God’s providential timing. We too need to remain expectant and not loose heart, but devote ourselves to God’s word and prayer.

Secondly, lasting revival will centre on repentance and the forgiveness of sin in Christ’s name. It was their experience of answered prayer for a new heart within that led early Māori converts to publicly profession their faith in baptism. True repentance is a very different experience to the hype and spectacle often expected by our modern world. It is different because true repentance turns our focus away from ourselves and towards the holiness of God and his presence among his people by his Holy Spirit.

Thirdly, revival and mission go hand-in-hand. The early converts had a great compassion for the lost, for they knew that, without Christ, all people stood under God’s eternal judgement. Their motivation was obedience to the command of Christ, but even more so to the compassion of Christ towards sinners. We too need to pray for that same compassion to send us out in mission and obedience to the Great Commission of Christ.

A Christian perspective: Drag Queens, small children, and rough and tumble protests

A Christian perspective: Drag Queens, small children, and rough and tumble protests

This week, around New Zealand, there has been quite a bit of discussion about the rights or wrongs of Destiny Church protestors disrupting Gay Pride marches and children’s Drag Queen story times in public libraries. Some people reported they felt intimidated.

As always, these matters are more complex and nuanced than much public commentary would suggest.

Christians in New Zealand have a wide range of viewpoints on all sorts of matters.

In this country, we have freedom of belief and expression, including lawful protest. In a free and very diverse society, all sorts of lifestyles and viewpoints are allowed, even though some others may find them objectionable. That liberty must be protected, for the good of all.

The majority of Christians, without any hostility towards all those who believe and live otherwise, continue to hold to a traditional biblical understanding of humanity created male and female, and the God-given sanctity of marriage between a man and woman. In doing so, they fully recognise the personal rights and freedoms of those who have different views and lifestyles. They do not hate anyone, and try to relate well to everyone.

Most Christians – and many secular people, or people of other faiths – are concerned about the continuous advocacy of rainbow ideologies, in all parts of society. Very reasonably, they also feel that having Drag Queens tell stories to children in public libraries is about indirectly fostering gender fluidity, and cannot see that as appropriate for children’s wellbeing. They also disagree with these events being publicly funded. Much discourse in public and social media completely overlooks such ethical and conscience issues.

Many Christians do not agree with everything about the practices and actions of the Destiny Church, but nevertheless recognise that the Destiny movement has helped change many people’s lives (especially Māori), that the church has a heart for righteousness, and that it is often vilified. We also acknowledge Destiny’s willingness to engage in some public issues, on which many other Christians remain silent.

Freedom to protest remains a legal right in this country. At the same time, those Christians who take up protesting should ensure that they do so peacefully and respectfully, and without any hint of force or aggression. If not, it can be counterproductive, and misused by some to distort public perceptions of Christianity.

As Jesus said to his followers: we must be ‘as wise as serpents, and as innocent as doves’.

Too many people in our society appear to want the freedoms and rights of those they disagree with to be curtailed, and their voices silenced. But, for the sake of all, everyone must remain free to believe and express their views, from whatever quarter, providing they do so peaceably.

What is the heart of the New Zealand Christian Network?

What is the heart of the New Zealand Christian Network?

As our name indicates, we are a nation-wide network of Christians, churches and organisations in New Zealand.

But what is at the heart of this NZCN movement?

Above all, the heart of the New Zealand Christian Network is faith in the one true and living God as revealed in Jesus and the Bible, and in the biblical Gospel of salvation through Christ alone. We are firmly anchored in orthodox Christian faith, and in the truth and authority of God’s word. People of all persuasions are free to subscribe to NZCN News, but actual NZCN membership is only open to those Christians individuals, churches and Christian groups who assent to our orthodox statement of faith.

NZCN’s primary passion is not Christian unity itself (though we very much encourage unity of spirit). Our primary focus is on the Gospel, and the power of the Gospel to transform individuals, families, churches, workplaces, and society.

In the best sense of the word (and not even remotely in any divisive or political sense) NZCN is ‘evangelical’: that is, we are committed to the biblical euangelion, the Good News of Christ. Our whakapapa goes back to the UK’s Evangelical Alliance in the mid-1840s, and we are affiliated with the World Evangelical Alliance.

We believe Christian unity is not structural or organisational, but a work of the Holy Spirit among all those who belong to Christ and share a commitment to the Gospel.

Fellowship in the Gospel and unity in the Spirit knows no denominational boundaries. NZCN has subscribers, supporters and members from right across the denominations, a great array of Protestants and some Catholics, of Pentecostals and non-Pentecostals, of large churches and small churches, and of many individuals, Christian organisations, and some whole denominations.

As a movement, NZCN seeks
to GATHER – to help bring Christians together;
to BUILD – to help strengthen the church in New Zealand;
to SPEAK – to speak into both church and society from a faithful Christian perspective.

We strongly uphold the importance of prayer. To that end we offer a weekly national on-line prayer meeting: Pray as One. We also help run Prayer Breakfasts in a number of cities.

Every three years we run a national congress. Watch some recordings from the excellent 2023 Congress, or purchase the recently published book that arose of Congress, Strengthening the Church in Aotearoa.

Here’s some ways you can be involved:

· Explore the NZCN website

· Subscribe (its free) to NZCN News, and forward it all your friends and recommend they subscribe too

· Make a one-off or regular donation

· Become a member 

· Encourage your church or organisation to become a member of NZCN

· Attend Pray as One

· Get in touch with us

· Tell others about NZCN

· For Member Churches and Member Organisations, advertise jobs and events. And, upload the NZCN Membership Badge to your website (found in the Membership section).

The spirit of Waitangi

The spirit of Waitangi

The current debate as to the meaning and interpretation of the Treaty of Waitangi has focussed on the “principles” of the Treaty. Yet, many New Zealanders in previous generations were more interested in understanding the “spirit” of the Treaty. It could be argued that this is a more foundational question that should be allowed to shape on-going discussions of how the Treaty can be applied today. Just as in sport, there can be a difference between the interpretation of the rules and the spirit of the game – as was all too apparent in the “under-arm bowling” incident that occurred in the 1981 One-Day International between Australia and New Zealand. As in this example, it is usually the rules that need to change in order to preserve the spirit in which the game is played.

But how is the “spirit” of the Treaty to be defined? To answer this question, it is helpful to look at the wider context of the signing of the Treaty rather than focussing solely on the text of the Treaty itself. In this regard, three features of the ceremonial context in which the Treaty was first enacted can be highlighted: Hobson’s greeting,; Patuone’s gift,; and the distribution of treaty blankets.

Hobson’s greeting

As each rangatira signed the treaty, Governor Hobson shook their hand and said, “He iwi tahi tatou” (We are one people). This whakataukī (significant saying) apparently delighted Māori, but what would they have understood by it? In the first instance, Māori would have recognised a confirmation of Henry Williams’ explanation. Williams, the leading Anglican missionary, had told them that by signing, “they would become one people with the English… under one Sovereign, one Law, human and divine.” But for many Māori, the words would also have resonated deeply with the Bible: “For Christ is our peace, having made both groups [Jew and Gentile] into one.” (Ephesians 2:14). Hobson’s greeting linked the sacred and the secular in a way that would have made perfect sense to Māori of the day.

Patuone’s gift

After the signing, Patuone, a leading Ngā Puhi rangatira and peacemaker, stepped forward and presented Hobson with a greenstone hand weapon, a mere pounamu, intended expressly for Queen “Wikitoria”. Felton Mathew, a member of Hobson’s entourage and the one who reported the gift, recognised the value of such a rare taonga, but seemed unaware of its deeper significance. Namely, that rangatira who wished to make peace with an enemy would send their mere pounamu to their opponent, who, by accepting it, would establish an enduring peace between their hostile iwi. Consequently, the 500 or so Māori who gathered to witness the signing would not have missed the significance of Patuone’s gift. If the act of signing the Treaty sealed the agreement from a British standpoint, the presentation of the mere pounamu by Patuone was its cultural equivalent from a Māori perspective. It was a fitting response to Hobson’s greeting and linked the Treaty to traditional practices of peacemaking.

Treaty blankets

At the end of the ceremony, Hobson asked the missionary printer, William Colenso, to distribute a bale of blankets and a cask of tobacco to all those who signed. It was an exchange viewed with cynicism by later generations of settlers, who resented what they called the ‘blanket treaty’. Yet to see this distribution as merely a bribe to “naked savages” is to be insensitive to the cultural protocols involved. Hobson, with his western sensibilities, had been careful to withhold any gifts until the ceremony was completed, and yet, to have not offered a koha would have been interpreted as a deliberate insult within a culture that placed such importance on reciprocity and hospitality. In later years, the red treaty blankets were worn as a mark of distinction by Māori rangatira in much the same way that the grey missionary blanket had earlier demonstrated a willingness to listen to the missionary karakia. For Māori, what you wore was an important indication of your beliefs and allegiances. “Give me a blanket that I might believe!” was perplexing to the missionary who was looking for an inward conversion of the heart, but it reminds us that for a number of early converts the social expression of faith was just as important as its profession; how can you believe if disconnected from the community of faith by your very appearance? Hence, Māori enthusiasm for treaty blankets was not a sign of short-sighted avarice, but of a newly-formed allegiance and a continuing recognition of the agreement.

If the spiritual dimension of the treaty was important to all those involved in its first signing, it continues to enrich our understanding of the document even in this secularising age. For just as a marriage license cannot fully express the intentions of the happy couple, the “spirit” of the Treaty cannot be confined to the legal dissection of written texts, however important that may be. In 1934, at the dedication of the Waitangi Treaty grounds, the first Māori Bishop, Fredrick Bennett, urged New Zealanders never to forget the Treaty’s spiritual side. That spirit he defined as “unity and peace between the Pakeha and Māori for all time”. His definition follows naturally as a succinct summary of Hobson’s greeting and Patuone’s gift. And as we heed the Bishop’s call, may we as a nation continue to cloak our life together in the spiritual blanket that is the Treaty of Waitangi.

Making Christmas more Christian

Making Christmas more Christian

Christian people, like everyone else, are exposed to a range of cultural traditions and societal pressures about how to celebrate Christmas. Some of those Christmas patterns are compatible with Christian faith, and some head off in other directions.

So how can Christians mark Christmas in a way that honours Christ?

Here are some suggestions:

  • Ensure that the message of Jesus is central to Christmas. Think and talk about that message, where you are. Here’s some scriptures to get us going: “For God so loved the world that he sent his Son…” (John 3:16), “God was in Christ, reconciling the world to himself” (2 Cor. 5:19), “The Word became flesh and dwelt among us” (John 1:14), “I bring you good news of great joy, for to you is born this day a Saviour, who is Christ the Lord” (Luke 2:14).
  • Make it a priority to go to church on Christmas Eve and/or Christmas Day, if possible. Take others with you.
  • Over the next week or so, support all those Christian public outreaches that showcase the Christian meaning of Christmas.
  • Have some quality time with family, friends, and others we can invite along. Love, kindness, respect, and hospitality reflect the heart of Jesus (family tensions and upsets work the other way).
  • Don’t get too carried away with providing vast amounts of food (excess food is a burden, and not necessary).
  • Don’t get carried away with drinking (things can go downhill).
  • Santa is not our message. Despite the tenuous link with 4th century traditions about St. Nicholas, Father Christmas and elves and flying reindeer from a factory at the North Pole are all a modern construct, calibrated to assist manufacturers and retailers and encourage a huge annual public spending spree. Consider downplaying or dispensing with Santa.
  • Don’t get too carried away with gifts. Don’t make them central, or a financial burden. Adults may want to agree on limits, or agree not to do gifts.
  • After Christmas, factor in time for rest and recreation, the enjoyment of God’s creation, spiritual refreshment and thanksgiving, and prayer about God’s directions for us in the new year.