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Do I need to register a Charity or Non-Profit organisation ?

Registration Requirements

The Charities and Non Profit Organisation (Registration) (Guernsey) Law, 2008 requires all Non Profit organisations based in the Islands of Guernsey, Alderney, Herm and Jethou to register with the Office of the Registrar. A failure to do so is an offence.

However there is an exemption from this requirement. This applies to Non Profit organisations based in the Islands of Guernsey, Alderney, Herm and Jethou with gross assets and funds of less than £10,000, or gross annual income of less than £5,000.

For a charity in receipt of donations made by Deed of Covenant, however, registration would enable covenantors to claim tax relief for the amount they pay (up to the limit specified within the Tax Law).

Non Profit organisations based in Sark will need to register with the Registrar of Non Profit Organisations in Sark and are therefore advised to contact the Sark Greffier. Sark based Non Profit organisations may apply to be placed on the register in Guernsey if they wish.

Currently manumitted organisations are not required to register with the Office of the Registrar, but they may do so if they wish.

What is meant by Income?

The income of a charity or NPO includes all monies raised or received, such as investment income, membership fees, subscriptions, donations and funds, settlements/Deeds of Covenant and the like.

How does registration affect me ?

A charity can still be referred to as a charity even if it is not registered .

However, a charity or NPO cannot become a member of the Association of Guernsey Charities UNLESS it is registered .

If you do not wish to register your charity you will still need to contact the Income Tax Department to obtain charitable status for tax purposes. If you send a completed registration form to the Guernsey Registry, the information will be forwarded to the Tax Office on your behalf.