Charity registration: FAQs
These FAQs answer common charity registration questions but are not exhaustive or detailed. For detailed guidance please click here.
- Who must apply to register as a charity?
- How do you apply to register as a charity?
- Completing the application form: How long will it take?/How can I prepare?
- Logging in, and problems with log-ins or passwords.
- Where can I get help with my application?
- What information will be made public on the register of charities?
- How long will it take to get a decision?
- What happens after my organisation is registered as a charity?
- What happens if my organisation is refused registration as a charity?
- How does charity registration impact HMRC charitable tax/Gift Aid status?
1.Who must apply to register as a charity?
Currently an organisation must apply to register as a charity in Northern Ireland if:
- it is an institution, that is, an organisation that is an independent body, the hallmarks of which include having control and direction over its governance and resources.
- it has exclusively charitable purposes.
- it is governed by the law of Northern Ireland (subject to the control of the Court in Northern Ireland).
Registration is a one-off process and there is no fee to apply for registration as a charity in Northern Ireland.
Application for registration is compulsory if your organisation is, or could be, charitable. This is irrespective of size, annual income or whether your organisation is registered with HMRC for charitable tax purposes. This compulsory legal duty sits with the charity’s trustees. They may be in breach of the law if they fail to register and may also have difficulty obtaining charitable tax exemptions from HMRC and grants from some funders.
Further information on whether an organisation is a charity is available in our registration support section of our website, here.
2.How do you apply to register as a charity?
To apply to register you must first complete an Expression of Intent form to provide your details to the Commission.
The Commission will contact you to “call forward” your organisation to apply for registration. You will receive a log in and password to allow you to access and complete the registration form. Estimated timeframes for when organisations can expect to be called forward to apply are published here.
If there are special circumstances which mean you need to be “called forward” earlier, you can advise us under the special circumstances section in an Expression of Intent form or contact the Commission by emailing casework@charitycommissionni.org.uk.
You should tell us why not being a registered charity is causing you to be disadvantaged over and above any other organisations awaiting registration, with evidence to support the request.
The Commission may also “call forward” an organisation early if there are risks to the organisation and/or to the reputation of the charity sector. These sectoral risks may include safeguarding or fundraising issues for example.
3. Completing the application form: How long will it take? / How can I prepare?
We estimate that normally it should take no longer than 60 minutes in total to complete the online form, provided you have all the information to hand and have used the supporting guidance to prepare.
It is not necessary to complete the whole application form in one sitting and you will be able to save the information you have completed and return to it later. For data protection reasons, if an application has not been worked on for 30 days it will be deleted and a new application will have to be started in the system using the same password. The 30 days restarts every time you work on the application.
The Commission has produced supporting guidance to help you prepare and apply to register. This includes:
- screenshots of the registration application form so you can see the questions the form will ask
- a purposes and public benefit toolkit
- other advice/guidance on how you can prepare your application in advance, and
- the information and documentation you will need to have to hand
4. Logging in and problems with log-ins or passwords
Once you have been called forward to apply to register you can log in to the online registration system via the Register your charity link on the homepage or via the link in your invitation to apply to register.
Username: Your username will be the contact person’s email address provided to the Commission. This will usually be the email address set out in the call forward correspondence. If you have forgotten or lost your username please contact us.
Password: Your password will be set out in the call forward correspondence. We recommend that you copy and paste the password directly from this correspondence when logging in. If you have forgotten or lost your password, you can use the ‘Forgotten your password’ button (via the Register your charity link) to issue a new password to the email address linked to your account.
5.Where can I get help with my application?
The Commission is unable to help individual organisations complete their registration application. However we offer a wide range of registration support and guidance on our website, including an online registration tutorial for the completion of the registration application, a public benefit and purposes toolkit, online registration workshops and guidance documents.
The registration form and associated guidance are online. If you don’t have access to a computer or the internet, we would encourage you to check with other trustees or volunteers who may be able to assist you. You may wish to use the internet and other facilities, such as scanners and copiers, available at your local library.
We only accept hard copy forms in exceptional circumstances, for example if because of a disability you have no means of accessing our online application system. If you feel that you have circumstances which mean you cannot complete the online application form please contact us.
You can also contact one of our listed helper groups for further assistance.
6.What information will be made public on the register of charities?
Once a charity is successfully registered with the Commission, the public will be able to view details about the charity on the register of charities. The information that is made public increases the transparency and accountability of charities, helping to improve public trust and confidence in Northern Ireland’s charities.
Information which will be made public on the register is detailed in our Registering as a charity in Northern Ireland guidance and is also marked with a ‘P’ in the application form.
All confidential information is processed and stored safely and securely and we do not publish sensitive information such as trustee addresses (unless they are the contact for the charity) or dates of birth or details of bank accounts on the register of charities.
A large number of charities are already registered and you can view the information that has been made public on the register of charities here.
7.How long will it take to get a decision?
The Commission aims to complete assessment of 60% of applications within six months of having received an application. How quickly we can assess applications depends on several factors, such as the quality of the application, the volume of applications we receive, the complexity of applications and whether we need to contact you to request further information.
You can support the Commission in this process by using the online registration guidance and toolkits to prepare your application and ensure that you provide all the relevant information and documentation at the point of application.
If there are special circumstances which mean you would like the Commission to deal with your application as a priority you can tell us about this in the registration application form. We may ask you to provide evidence, for example, a letter from a potential funder insisting on charity registration within a tight timeframe.
8. What happens after my organisation is registered as a charity?
If your application is successful your organisation will be entered onto the online register of charities and you will receive your unique charity number (NIC).
Once registered you can log in via the Online services for charities link, using your NIC number (digits only) as your username and the password sent to you via email on registration.
We will also send you a Welcome pack which will provide information on key areas such as using your charity number, reporting to the Commission and where to find further information or guidance to help you manage your charity.
9. What happens if my organisation is refused registration as a charity?
If your application is unsuccessful, your organisation will not be entered onto the register of charities. We will write to you explaining why we have reached this decision and we will also explain the process you can use if you disagree and wish to challenge it.
You can reapply for charity registration by starting the process again and submitting an Expression of Intent form to the Commission.
If you are refused registration with the Commission, we will notify HMRC. HMRC carry out their own independent assessment for charitable tax status and any decision to remove charitable tax benefits will be reassessed by them.
10.How does charity registration impact HMRC charitable tax/ gift aid status?
HMRC carry out their own independent assessment for charitable tax status under different legislation, the Finance Act 2010. Holding a HMRC number means that your organisation has been granted charitable tax status by HMRC, it does not mean your organisation is a registered charity.
You can apply for or receive charitable tax status while you are awaiting registration as a charity with the Commission. If you are successfully registered as a charity by the Commission, you will not need to reapply to HMRC for charitable tax status and your HMRC number will remain the same.
If you are not on the register of charities or do not have an application in progress with the Commission, this may have implications for your ability to claim charitable tax status with HMRC.