The Commission, under the Charities Act (Northern Ireland) 2008, has powers to authorise transactions. Under these powers, we may authorise transactions which are otherwise not legally possible for the charity to make themselves.
These powers are contained in sections 46 and 47 of the Charities Act. The Commission has produced guidance Authorising transactions which sets out our powers in relation to authorising transactions and how to apply for an authorisation.
Examples of when you may want to apply for an authorisation include where:
- trustees of a charity wish to make a transaction or payment which is in the best interests of the charity but they do not have the power to do so.
- trustees of a charity wish to make a transaction or payment which is not in the best interests of the charity but which they think they have a moral obligation to make.
The application of these powers will allow charities to make transactions and payments that they may otherwise not have been able to do. This will help charities to respond to changing or challenging circumstances.
For more information on authorising transactions please read the Commission's Authorising transactions guidance, available below:
If you would like to apply to the Commission to authorise a transaction, please use the online Authorising transactions: application form, available below.If you have any questions please read our FAQs. If this does not help, please contact us.Authorising transactions: application form