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Authorising transactions

The Charity Commission for Northern Ireland has special powers under sections 46 and 47 of the Charities Act (Northern Ireland) 2008 to approve actions or payments that a charity normally isn’t allowed to make.

Examples of when you may want to apply for an authorisation include if:

  • trustees want to do something that helps the charity but don’t have the legal authority to do it.
  • trustees want to make a payment that isn’t in the charity’s best interests legally, but they believe it’s the right thing to do morally.

The Commission can give permission for these actions, especially in complex or changing situations, helping charities do what’s right while staying within the law.

The Commission’s Guide to authorising Transactions (in the sidebar of this page) outlines how to apply, including what information you will need to provide.

If you need the Commission’s approval and are ready to apply, complete the Authorising transactions application form below.

Section 1

Introduction and contact information

Guidance

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