Photoluminescence (PL) properties are reported for a set of m-plane GaN films with Mg doping varied from mid 10(18) cm(-3) to above 10(20) cm(-3). The samples were grown with MOCVD at reduced pressure on low defect density bulk GaN templates. The sharp line near bandgap bound exciton (BE) spectra observed below 50K, as well as the broader donor-acceptor pair (DAP) PL bands at 2.9-3.3eV give evidence of several Mg related acceptors, similar to the case of c-plane GaN. The dependece of the BE spectra on excitation intensity as well as the transient decay behaviour demonstrate acoustic phonon assisted transfer between the acceptor BE states. The lower energy donor-acceptor pair spectra suggest the presence of deep acceptors, in addition to the two main shallower ones at about 0.23eV Similar spectra from Mg-doped GaN nanowires (NWs) grown by MOCVD are also briefly disussed. (C) 2011 WILEY-VCH Verlag Gmbh andamp; Co. KGaA, Weinheim ; Funding Agencies|K. A. Wallenberg Foundation||Swedish Energy Agency||