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The Charity Commission for Northern Ireland
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Organisations governed by the law of another jurisdiction but operate in Northern Ireland

Organisations which are established outside of Northern Ireland, but which operate for charitable purposes in or from Northern Ireland are called Section 167s under the Charities Act (Northern Ireland) 2008

These organisations may be required to apply for registration with the Commission at some future time. However, they may be subject to different annual reporting obligations.

Following the Independent Review of Charity Regulation in Northern Ireland, the Department for Communities will be reviewing and potentially amending the law to help clarify the organisations that fall under it and how Section 167 will work in practice.  

Until this clarity is provided and regulations are made outlining financial and reporting obligations the Commission cannot call forward Section 167s for registration.  We do not envisage calling forward organisations for registration before 2025/2026.

In the meantime, if your organisation falls under Section 167 of the Charities Act (Northern Ireland) 2008 you should still make us aware of your intention to register by completing the online Expression of Intent form. The name of your organisation will be added to  the list of organisations governed by the law of another jurisdiction but that operate in Northern Ireland below.

Download List of Section 167 organisations (updated to 30 April 2024) XLSX (23.2 KB)