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What are Charities and Non-Profit Organisations ?

NPO's and Charities are collectively referred to as Non Profit Organisations and are administered under The Charities and Non Profit Organisations (Registration) (Guernsey) Law, 2008

What is a Charity?

A charity means -

a) Any organisation established for charitable purposes ONLY,


b) Where any property or fund, the income of which is applicable to charitable purposes ONLY.

Charitable Purpose means -

For the benefit of Society, or any class or part of society and, without limitation includes any organisation established solely or principally for social, fraternal, educational, cultural or religious purposes.

Examples of these purposes include:

the prevention or relief of poverty; the advancement of education; the advancement of religion (whether involves belief in one or more god, or does not involve belief in a god); the advancement of health or the saving of lives; the prevention or relief of sickness, disease or human suffering; the advancement of citizenship or community development, including rural and urban regeneration, and the promotion of civic responsibility, volunteering, the voluntary sector or the effectiveness or efficiency of charities; the advancement of the arts, culture, heritage or science; the advancement of amateur sport (sports or games which promote health involving physical or mental skill or exertion); the advancement of human rights, conflict resolution or reconciliation or the promotion of religious or racial harmony or equality and diversity; the advancement of environmental protection or improvement; the relief of those in need because of youth, age, ill-health, disability, financial hardship or other disadvantage (includes relief given by the provision of accommodation or care); the advancement of animal welfare; the promotion of the efficiency of the armed forces of the Crown or of the efficiency of the police, fire and rescue services or ambulance services.

What is a Non Profit Organisation (NPO)?

NPO means -

Any organisation established, solely or principally, for the non-financial benefit of its members, or for the benefit of society or any class or part of society.

'Benefit of society' means - social, fraternal, educational, cultural or religious purposes.