What is the "deemed list"?

In order to work with charities, the Commission must first be able to categorise which organisations operate as charities. Until registration begins, this is technically not possible within Northern Ireland. In the interim, the Commission deems charities to be organisations which have registered with Her Majesty's Revenue and Customs (HMRC) for charitable tax purposes.

A publicly accessible list of these organisations, termed the “deemed list”, appears on the link at the bottom of this section. The powers of the Commission apply to these organisations and members of the public can, for example, raise a confidential concern in relation to them.

This list now includes income band and web address details for charities, where available. We ask for and publish this information as part of our duty to promote transparency across all charities. If you are a representative of a charity or you work for a charity, you can update income band and web address details for that charity or include omitted information by contacting the Charity Commission.

You can contact us on admin@charitycommissionni.org.uk or Telephone: 028 3832 0220 or TextPhone: 028 3834 7639. Please quote your HMRC reference number when contacting us.

View the deemed list of Northern Ireland charities (.xls 161MB)

Applying for charitable tax status with HMRC

If you work with or for a charity and would like further information on how to apply for charitable tax status you should consult HMRC directly. The HMRC website also provides information on this through the Tax Guidance for Charities section (opens in new window).

The HMRC charity helpline telephone number is 08453-020203 (Bootle, Liverpool).

If you have been granted charitable tax status and do not appear on our "deemed list" or if you think that your charity is listed incorrectly you should contact HMRC using the means above. If HMRC approve the change, we can reflect that change on the deemed list.  

You will need to provide evidence, eg a letter, from HMRC verifying that they have granted approval for any change of details, before we change "deemed list" details.

Please contact us should you have any further questions on this matter.

You can contact us on admin@charitycommissionni.org.uk or Telephone: 028 3832 0220 or TextPhone: 028 3834 7639.