Starting a new charity

Key considerations

• Is a new charity the best option?

  If your organisation benefits the community, it does not mean you should, or can, automatically set up a charity. Not everything that benefits the community is charitable. You must have specific aims (known as charitable purposes) to set up a charity.

   

  Before setting up a charity, you may also want to consider if it is the best option for what you want to achieve.here are a number factors to consider, including those below. Check out section 1 of our Starting a new charity guide for advice and support.

   

  • Are there existing charities with the same aims or activities? 
  • Are there other ways to address the need you have identified?
  • Would setting up a new charity stop you from doing the things you want to do?

   

• Finding charity trustees

  The people who form the governing body or board of a charity are known as its charity trustees. Depending on the structure of your organisation the charity trustees may also be called directors, board members, governors or committee members.  The charity trustees have a shared duty of care for the charity and must ensure the charity complies with the Charities Acts (Northern Ireland) 2008 and 2022, as well as any other relevant legislation.

   

  The Commission recommends each charity has a minimum of three charity trustees so, if a dispute arises, there can always be a deciding vote.

   

  For information on who can be a charity trustee, and any restrictions which may apply, see Running your charity Guide 2: Who are charity trustees and what do they do.

   

   

• Decide on structure

  When setting up a charity it is important to choose the right structure.

  There are three main types of charity structure (see below). Further information on each structure is available in our Starting a charity guide. 

  • unincorporated association 
  • charitable company
  • charitable trust.
• What will the charity work to achieve (charitable purposes)?

  Your ‘charitable purposes’ describe what your charity is set up to achieve. Your charity must have ‘charitable purposes’ that help the public (known as being ‘for public benefit’).

   

  You cannot set up a charity to help one specific person.

   

  Find out more about charitable purposes and the public benefit requirement in our Running your charity Guide 3: Meeting the public benefit requirement.

• Choose a name for the charity

  The official name of your charity is known as its ‘main name’.

   

  Your charity may also have a ‘working name’ which is another name it uses. For example, the main name for the USPCA is Ulster Society for the Prevention of Cruelty to Animals. USPCA is the working name. Not all charities have working names.

   

  The Charities Act (Northern Ireland) 2008 gives powers to the Commission, under certain circumstances, to request or direct a charity to change its name. For more information see page 10 of our Starting a new charity guide.

   

• Create a governing document

  You must create a ‘governing document’ (or ‘rulebook’) for your charity that explains how your charity is run. Your governing document lets trustees and other interested parties find out:

   

  • your charity’s purpose
  • who runs it and how they run it
  • how trustees will be appointed
  • rules about trustees’ expenses
  • rules about payments to trustees
  • how to close the charity

  What type of governing document you need depends on your charity structure. See page 11 of our Starting a new charity guide for more information and advice.

   

  If you are creating a new charity or updating an existing governing document, you may find it helpful to use one of our model governing documents.  These templates can be adapted to suit your organisation by adding your own purposes and adjusting certain clauses.

   

• Registration and annual reporting

  Find out what organisations can register as a charity, and what information they will be asked for when applying here in our Registering your charity guide.

  All registered charities in Northern Ireland have a legal duty to submit an online annual return (this includes their annual accounts, trustees’ annual report and independent examination or audit) with the Charity Commission for Northern Ireland within ten months of the end of their financial year.  For further information see our Annual reporting section.