The 12 charitable purposes
The Commission’s Public benefit requirement statutory guidance explains the public benefit requirement for any organisation seeking charitable status in Northern Ireland. All charities must use this guidance when:
- starting a charity.
- applying to register.
- running and governing the charity.
- reporting each year on how their activities further their purposes.
Under the LAW, charity trustees must have regard to this guidance. This means they must be able to show they are aware of it and have taken it into account when making decisions where it is relevant.
The Commission's guides on each of the 12 charitable purposes, as detailed in the Charities Act (Northern Ireland) 2008, will help charity trustees understand the rules about public benefit and how to apply those rules to their purposes.