If your group or organisation does charitable work in Northern Ireland, it’s important to know that you must register with the Charity Commission for Northern Ireland - no matter how big or small your charity is, or how much money it brings in each year.
Even if you're already registered with HMRC to claim Gift Aid or tax relief, that’s not the same as being officially recognised as a charity in Northern Ireland. To be legally recognised, you need to register with the Commission if your organisation:
- has exclusively charitable purposes
- is governed by the law of Northern Ireland
- is an institution, that is, it is an organisation that is an independent body, the hallmarks of which include having control and direction over its governance and resources.
Some groups may not have thought of themselves as charities before, but if you meet these criterion, registration is required.
The Commission is inviting organisations to register in stages, so you’ll need to wait until you’re contacted and given a password to start the process. In the meantime, it’s a good idea to get ready by checking the Commission’s guidance and gathering your documents.