Section 167s

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 are not charities under the law of Northern Ireland but would be registered as a charity in another jurisdiction, such as Ireland, England and Wales, or Scotland. 

Following the Independent Review of Charity Regulation in Northern Ireland, the Department for Communities reviewed and consulted on potential amendments to Section 167.  

The Department for Communities consultation closed on 1 October 2025 and published the outcome of it in February 2026, which is available here. The Department’s intention is to repeal Section 167. Importantly charities registered in another jurisdiction can continue to operate in Northern Ireland.

The Commission will continue to maintain our current list (linked in the sidebar) until Section 167 is officially repealed. Please ensure we continue to hold up to date details so that the Commission can provide future updates directly.