Annual reports for your charity
Set up a charity: Ensure your charity has a charitable purpose
Your charity must fall under one of the 12 descriptions of charitable purposes.
To be a charity in Northern Ireland, your organisations must have a charitable purpose that is for public benefit.
The 12 descriptions of charitable purposes, under the Charities Act (Northern Ireland) 2008, are:
- the prevention or relief of poverty
- the advancement of education
- the advancement of religion
- the advancement of health or the saving of lives
- the advancement of citizenship or community development
- the advancement of the arts, culture, heritage or science
- the advancement of amateur sport
- 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 by reason of youth, age, ill-health, disability, financial hardship or other disadvantage
- the advancement of animal welfare
- any other charitable purpose
If any of your purposes are outside this list, then your organisation cannot be a charity in Northern Ireland.
Public benefit rules for charities
Your charity’s ‘purpose’ is what it is set up to achieve. For an organisation to be a charity, each of its purposes must be for the public benefit. The Charity Commission for Northern Ireland has produced statutory guidance on the public benefit requirement.
Content category
Source URL
/content/set-charity-ensure-your-charity-has-charitable-purpose
Links
Choose a structure for your charity
Unincorporated association, charitable company or charitable trust – find the right structure for your charity.
To set up a new charity, you must decide what sort of legal structure it will have.
There are three main types of charity structure:
- unincorporated association
- charitable company
- charitable trust
Your charity structure is defined by its governing document, the legal document that creates the charity and explains how it should be run. See create a governing document for your charity.
The type of structure you choose affects how your charity will operate, such as:
- who will run it and whether it will have a wider membership
- whether it can enter contracts or employ staff in its own name
- whether the trustees will be personally liable for what the charity does
Unincorporated association
Unincorporated associations can be easier to set up than other forms of charity. You may decide to use this structure if you are aiming to create a small charity with more than one charitable purpose.
Unincorporated associations do not have a separate legal identity, which means they can’t hold land or investments in their own name.
The charity trustees have personal legal responsibility for what the charity does. If you decide to set up this type of charity, it would be a good idea to seek legal advice about your liabilities.
Charitable company
A charitable company can own land and enter contracts in its own name.
Charitable companies also have limited liability for debts or lawsuits. This means that their company members are usually only liable for a limited amount of money that is set out in their governing document. See create a governing document for your charity.
Charity trustees will still be liable for losses due to fraud or intentional wrongdoing.
Charities that decide to be companies may:
- be large
- have employees
- enter commercial contracts
- own freehold or leasehold land, or other property
A charitable company must comply with the Companies Act 2006. Companies must register with the Charity Commission for Northern Ireland and with Companies House.
Charitable trust
Charitable trusts are usually set up with a specific sum of money and a group of people who become the trustees.
You might use this structure if your charity:
- will only make grants to individuals or organisations
- will be run by a small group of people
- will not have a membership
- will not employ staff or enter into contracts
Like unincorporated associations, charitable trusts don’t have a separate legal identity, which means they can’t hold land or investments in their own name. This means that the charity trustees share personal legal responsibility for the trust.
It may be valuable to seek legal advice when setting up your charity – see choose a solicitor for your business.
Content category
Source URL
/content/choose-structure-your-charity
Links
Find trustees for your charity
What are charity trustees and how can you recruit them for your charity?
Trustees are the people who control a charity and ensure that the proper procedures and policies are in place to meet its charitable purpose.
It is important for any charity to have trustees with the skills, knowledge, and experience that the charity needs. Trustee skills can range in nature from financial or marketing skills to fundraising skills and links with relevant communities or stakeholders.
Trustees play an essential role in the governance of charities. They also have a lot to contribute to their success. They can:
- help promote communication with the communities that a charity is targeting
- bring valuable professional, business, and legal experience to charities
- help to ensure that charities are well-managed through the appointment of senior staff
The Charity Commission for Northern Ireland recommends that each charity has a minimum of three charity trustees. If a dispute arises within the charity, there can always be a deciding vote.
How to find trustees for your charity
There are several ways that trustee boards can recruit new trustees. Personal recommendation and word of mouth is a popular option. Social media, such as LinkedIn, can also help promote the trustee role, in addition to free notices on local websites, notice boards or newsletters.
Further support is available from the following organisations:
- NICVA (Northern Ireland Council for Voluntary Action) provides further information on trustees and delivers regular training for trustees – find out more.
- Volunteer Now has a members directory of volunteers and provides training and promotion of volunteering opportunities – find out more.
- Community NI helps voluntary, community and social enterprises to create a page providing information about their organisation and the services they provide – this includes posts about news, events, jobs, and opportunities. Find out more.
Some people are disqualified by law from acting as charity trustees – section 86 of the Charities Act (Northern Ireland) 2008 provides further information on the disqualifications.
The Charity Commission for Northern Ireland has further information on trusteeship and recruiting new trustees.
Content category
Source URL
/content/find-trustees-your-charity
Links
Choose a name for your charity
How to find the right name for your charity.
Your charity name is central to your brand and influences how the public recognises you.
When you are choosing a name for your charity, you should:
- be creative and choose a unique name that people will remember when they want to make a donation or volunteer
- avoid words that may be misleading or cause offence
- keep it simple - pick a name that is easy to say and easy to spell to ensure that customers can recommend you and find you online
- be aware of intellectual property rights and check that the name you want to use is available – check the Charity Commission for Northern Ireland’s register of charities
For further information and tips see choose the right name for your business.
Working or alternative charity name
Some charities can have more than one name – a main name and a working name. For example, Comic Relief is a working name for Charity Projects.
When you apply to register your charity with the Charity Commission for Northern Ireland, ensure that you include any alternative, abbreviated or working names.
Can the Charity Commission for Northern Ireland instruct a charity to change its name?
Under certain circumstances, the Charity Commission for Northern Ireland can request or direct a charity to change its name. For example, if the name is the same or is too similar to another charity or is likely to mislead the public on the nature of the charity.
The Charity Commission for Northern Ireland provides further information on choosing your charity’s name.
Also on this siteContent category
Source URL
/content/choose-name-your-charity
Links
Create a governing document for your charity
What to include in your governing document and information on governing document templates.
You must create a governing document 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
The governing document should also outline procedures for meetings, voting and finances.
There are a few different types of governing documents, including:
- a constitution for an association
- articles of association for a company
- rules for an Industrial and Provident Society
- a trust deed for a trust
- a will for a will trust
Governing document templates
The Charity Commission for Northern Ireland provides model governing documents. Charities can use the templates as a starting point and adapt them to meet their organisation’s specific requirements.
Content category
Source URL
/content/create-governing-document-your-charity
Links
Register your charity
How to register your charity in Northern Ireland.
The Charity Commission for Northern Ireland is the independent regulator of charities in Northern Ireland.
An organisation must apply for registration as a charity in Northern Ireland if it:
- has exclusively charitable purposes
- is governed by the law of Northern Ireland
- has control and direction over its governance and resources<
The Commission manages the registration process by calling charities to apply in batches. In order to be called forward to register, new charities must make the Commission aware of their existence. You can do this by filing an expression of intent form.
Charities registered with the Commission must also comply with a number of legal responsibilities, including reporting to the Commission on their activities, governance and finances on an annual basis. See annual reports for your charity.
The Charity Commission for Northern Ireland provides further information on registering a new charity.
Content category
Source URL
/content/register-your-charity
Links
Annual reports for your charity
You must report your charity’s finances, resources and activities on an annual basis.
Once you have registered your charity with the Charity Commission for Northern Ireland, you are legally required to report your charity’s finances, resources and activities.
Through the annual reporting programme, registered charities must submit a report that includes the charity’s:
- accounts
- trustees’ annual report
- report from independent examiner/auditor (if required)
Usually, registered charities must submit an annual monitoring return for their first full financial year following their registration date. However, following the Charities Act (Northern Ireland) 2022, the annual reporting rules for some charities have changed.
As a result of the Act, there are differing annual reporting requirements for charities registered before and after the end of May 2019.
For further information, see the Charity Commission’s guidance on annual reporting by charities – when you must submit your charity’s accounts and reports.
Content category
Source URL
/content/annual-reports-your-charity
Links
Register your charity
Set up a charity: Ensure your charity has a charitable purpose
Your charity must fall under one of the 12 descriptions of charitable purposes.
To be a charity in Northern Ireland, your organisations must have a charitable purpose that is for public benefit.
The 12 descriptions of charitable purposes, under the Charities Act (Northern Ireland) 2008, are:
- the prevention or relief of poverty
- the advancement of education
- the advancement of religion
- the advancement of health or the saving of lives
- the advancement of citizenship or community development
- the advancement of the arts, culture, heritage or science
- the advancement of amateur sport
- 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 by reason of youth, age, ill-health, disability, financial hardship or other disadvantage
- the advancement of animal welfare
- any other charitable purpose
If any of your purposes are outside this list, then your organisation cannot be a charity in Northern Ireland.
Public benefit rules for charities
Your charity’s ‘purpose’ is what it is set up to achieve. For an organisation to be a charity, each of its purposes must be for the public benefit. The Charity Commission for Northern Ireland has produced statutory guidance on the public benefit requirement.
Content category
Source URL
/content/set-charity-ensure-your-charity-has-charitable-purpose
Links
Choose a structure for your charity
Unincorporated association, charitable company or charitable trust – find the right structure for your charity.
To set up a new charity, you must decide what sort of legal structure it will have.
There are three main types of charity structure:
- unincorporated association
- charitable company
- charitable trust
Your charity structure is defined by its governing document, the legal document that creates the charity and explains how it should be run. See create a governing document for your charity.
The type of structure you choose affects how your charity will operate, such as:
- who will run it and whether it will have a wider membership
- whether it can enter contracts or employ staff in its own name
- whether the trustees will be personally liable for what the charity does
Unincorporated association
Unincorporated associations can be easier to set up than other forms of charity. You may decide to use this structure if you are aiming to create a small charity with more than one charitable purpose.
Unincorporated associations do not have a separate legal identity, which means they can’t hold land or investments in their own name.
The charity trustees have personal legal responsibility for what the charity does. If you decide to set up this type of charity, it would be a good idea to seek legal advice about your liabilities.
Charitable company
A charitable company can own land and enter contracts in its own name.
Charitable companies also have limited liability for debts or lawsuits. This means that their company members are usually only liable for a limited amount of money that is set out in their governing document. See create a governing document for your charity.
Charity trustees will still be liable for losses due to fraud or intentional wrongdoing.
Charities that decide to be companies may:
- be large
- have employees
- enter commercial contracts
- own freehold or leasehold land, or other property
A charitable company must comply with the Companies Act 2006. Companies must register with the Charity Commission for Northern Ireland and with Companies House.
Charitable trust
Charitable trusts are usually set up with a specific sum of money and a group of people who become the trustees.
You might use this structure if your charity:
- will only make grants to individuals or organisations
- will be run by a small group of people
- will not have a membership
- will not employ staff or enter into contracts
Like unincorporated associations, charitable trusts don’t have a separate legal identity, which means they can’t hold land or investments in their own name. This means that the charity trustees share personal legal responsibility for the trust.
It may be valuable to seek legal advice when setting up your charity – see choose a solicitor for your business.
Content category
Source URL
/content/choose-structure-your-charity
Links
Find trustees for your charity
What are charity trustees and how can you recruit them for your charity?
Trustees are the people who control a charity and ensure that the proper procedures and policies are in place to meet its charitable purpose.
It is important for any charity to have trustees with the skills, knowledge, and experience that the charity needs. Trustee skills can range in nature from financial or marketing skills to fundraising skills and links with relevant communities or stakeholders.
Trustees play an essential role in the governance of charities. They also have a lot to contribute to their success. They can:
- help promote communication with the communities that a charity is targeting
- bring valuable professional, business, and legal experience to charities
- help to ensure that charities are well-managed through the appointment of senior staff
The Charity Commission for Northern Ireland recommends that each charity has a minimum of three charity trustees. If a dispute arises within the charity, there can always be a deciding vote.
How to find trustees for your charity
There are several ways that trustee boards can recruit new trustees. Personal recommendation and word of mouth is a popular option. Social media, such as LinkedIn, can also help promote the trustee role, in addition to free notices on local websites, notice boards or newsletters.
Further support is available from the following organisations:
- NICVA (Northern Ireland Council for Voluntary Action) provides further information on trustees and delivers regular training for trustees – find out more.
- Volunteer Now has a members directory of volunteers and provides training and promotion of volunteering opportunities – find out more.
- Community NI helps voluntary, community and social enterprises to create a page providing information about their organisation and the services they provide – this includes posts about news, events, jobs, and opportunities. Find out more.
Some people are disqualified by law from acting as charity trustees – section 86 of the Charities Act (Northern Ireland) 2008 provides further information on the disqualifications.
The Charity Commission for Northern Ireland has further information on trusteeship and recruiting new trustees.
Content category
Source URL
/content/find-trustees-your-charity
Links
Choose a name for your charity
How to find the right name for your charity.
Your charity name is central to your brand and influences how the public recognises you.
When you are choosing a name for your charity, you should:
- be creative and choose a unique name that people will remember when they want to make a donation or volunteer
- avoid words that may be misleading or cause offence
- keep it simple - pick a name that is easy to say and easy to spell to ensure that customers can recommend you and find you online
- be aware of intellectual property rights and check that the name you want to use is available – check the Charity Commission for Northern Ireland’s register of charities
For further information and tips see choose the right name for your business.
Working or alternative charity name
Some charities can have more than one name – a main name and a working name. For example, Comic Relief is a working name for Charity Projects.
When you apply to register your charity with the Charity Commission for Northern Ireland, ensure that you include any alternative, abbreviated or working names.
Can the Charity Commission for Northern Ireland instruct a charity to change its name?
Under certain circumstances, the Charity Commission for Northern Ireland can request or direct a charity to change its name. For example, if the name is the same or is too similar to another charity or is likely to mislead the public on the nature of the charity.
The Charity Commission for Northern Ireland provides further information on choosing your charity’s name.
Also on this siteContent category
Source URL
/content/choose-name-your-charity
Links
Create a governing document for your charity
What to include in your governing document and information on governing document templates.
You must create a governing document 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
The governing document should also outline procedures for meetings, voting and finances.
There are a few different types of governing documents, including:
- a constitution for an association
- articles of association for a company
- rules for an Industrial and Provident Society
- a trust deed for a trust
- a will for a will trust
Governing document templates
The Charity Commission for Northern Ireland provides model governing documents. Charities can use the templates as a starting point and adapt them to meet their organisation’s specific requirements.
Content category
Source URL
/content/create-governing-document-your-charity
Links
Register your charity
How to register your charity in Northern Ireland.
The Charity Commission for Northern Ireland is the independent regulator of charities in Northern Ireland.
An organisation must apply for registration as a charity in Northern Ireland if it:
- has exclusively charitable purposes
- is governed by the law of Northern Ireland
- has control and direction over its governance and resources<
The Commission manages the registration process by calling charities to apply in batches. In order to be called forward to register, new charities must make the Commission aware of their existence. You can do this by filing an expression of intent form.
Charities registered with the Commission must also comply with a number of legal responsibilities, including reporting to the Commission on their activities, governance and finances on an annual basis. See annual reports for your charity.
The Charity Commission for Northern Ireland provides further information on registering a new charity.
Content category
Source URL
/content/register-your-charity
Links
Annual reports for your charity
You must report your charity’s finances, resources and activities on an annual basis.
Once you have registered your charity with the Charity Commission for Northern Ireland, you are legally required to report your charity’s finances, resources and activities.
Through the annual reporting programme, registered charities must submit a report that includes the charity’s:
- accounts
- trustees’ annual report
- report from independent examiner/auditor (if required)
Usually, registered charities must submit an annual monitoring return for their first full financial year following their registration date. However, following the Charities Act (Northern Ireland) 2022, the annual reporting rules for some charities have changed.
As a result of the Act, there are differing annual reporting requirements for charities registered before and after the end of May 2019.
For further information, see the Charity Commission’s guidance on annual reporting by charities – when you must submit your charity’s accounts and reports.
Content category
Source URL
/content/annual-reports-your-charity
Links
Create a governing document for your charity
Set up a charity: Ensure your charity has a charitable purpose
Your charity must fall under one of the 12 descriptions of charitable purposes.
To be a charity in Northern Ireland, your organisations must have a charitable purpose that is for public benefit.
The 12 descriptions of charitable purposes, under the Charities Act (Northern Ireland) 2008, are:
- the prevention or relief of poverty
- the advancement of education
- the advancement of religion
- the advancement of health or the saving of lives
- the advancement of citizenship or community development
- the advancement of the arts, culture, heritage or science
- the advancement of amateur sport
- 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 by reason of youth, age, ill-health, disability, financial hardship or other disadvantage
- the advancement of animal welfare
- any other charitable purpose
If any of your purposes are outside this list, then your organisation cannot be a charity in Northern Ireland.
Public benefit rules for charities
Your charity’s ‘purpose’ is what it is set up to achieve. For an organisation to be a charity, each of its purposes must be for the public benefit. The Charity Commission for Northern Ireland has produced statutory guidance on the public benefit requirement.
Content category
Source URL
/content/set-charity-ensure-your-charity-has-charitable-purpose
Links
Choose a structure for your charity
Unincorporated association, charitable company or charitable trust – find the right structure for your charity.
To set up a new charity, you must decide what sort of legal structure it will have.
There are three main types of charity structure:
- unincorporated association
- charitable company
- charitable trust
Your charity structure is defined by its governing document, the legal document that creates the charity and explains how it should be run. See create a governing document for your charity.
The type of structure you choose affects how your charity will operate, such as:
- who will run it and whether it will have a wider membership
- whether it can enter contracts or employ staff in its own name
- whether the trustees will be personally liable for what the charity does
Unincorporated association
Unincorporated associations can be easier to set up than other forms of charity. You may decide to use this structure if you are aiming to create a small charity with more than one charitable purpose.
Unincorporated associations do not have a separate legal identity, which means they can’t hold land or investments in their own name.
The charity trustees have personal legal responsibility for what the charity does. If you decide to set up this type of charity, it would be a good idea to seek legal advice about your liabilities.
Charitable company
A charitable company can own land and enter contracts in its own name.
Charitable companies also have limited liability for debts or lawsuits. This means that their company members are usually only liable for a limited amount of money that is set out in their governing document. See create a governing document for your charity.
Charity trustees will still be liable for losses due to fraud or intentional wrongdoing.
Charities that decide to be companies may:
- be large
- have employees
- enter commercial contracts
- own freehold or leasehold land, or other property
A charitable company must comply with the Companies Act 2006. Companies must register with the Charity Commission for Northern Ireland and with Companies House.
Charitable trust
Charitable trusts are usually set up with a specific sum of money and a group of people who become the trustees.
You might use this structure if your charity:
- will only make grants to individuals or organisations
- will be run by a small group of people
- will not have a membership
- will not employ staff or enter into contracts
Like unincorporated associations, charitable trusts don’t have a separate legal identity, which means they can’t hold land or investments in their own name. This means that the charity trustees share personal legal responsibility for the trust.
It may be valuable to seek legal advice when setting up your charity – see choose a solicitor for your business.
Content category
Source URL
/content/choose-structure-your-charity
Links
Find trustees for your charity
What are charity trustees and how can you recruit them for your charity?
Trustees are the people who control a charity and ensure that the proper procedures and policies are in place to meet its charitable purpose.
It is important for any charity to have trustees with the skills, knowledge, and experience that the charity needs. Trustee skills can range in nature from financial or marketing skills to fundraising skills and links with relevant communities or stakeholders.
Trustees play an essential role in the governance of charities. They also have a lot to contribute to their success. They can:
- help promote communication with the communities that a charity is targeting
- bring valuable professional, business, and legal experience to charities
- help to ensure that charities are well-managed through the appointment of senior staff
The Charity Commission for Northern Ireland recommends that each charity has a minimum of three charity trustees. If a dispute arises within the charity, there can always be a deciding vote.
How to find trustees for your charity
There are several ways that trustee boards can recruit new trustees. Personal recommendation and word of mouth is a popular option. Social media, such as LinkedIn, can also help promote the trustee role, in addition to free notices on local websites, notice boards or newsletters.
Further support is available from the following organisations:
- NICVA (Northern Ireland Council for Voluntary Action) provides further information on trustees and delivers regular training for trustees – find out more.
- Volunteer Now has a members directory of volunteers and provides training and promotion of volunteering opportunities – find out more.
- Community NI helps voluntary, community and social enterprises to create a page providing information about their organisation and the services they provide – this includes posts about news, events, jobs, and opportunities. Find out more.
Some people are disqualified by law from acting as charity trustees – section 86 of the Charities Act (Northern Ireland) 2008 provides further information on the disqualifications.
The Charity Commission for Northern Ireland has further information on trusteeship and recruiting new trustees.
Content category
Source URL
/content/find-trustees-your-charity
Links
Choose a name for your charity
How to find the right name for your charity.
Your charity name is central to your brand and influences how the public recognises you.
When you are choosing a name for your charity, you should:
- be creative and choose a unique name that people will remember when they want to make a donation or volunteer
- avoid words that may be misleading or cause offence
- keep it simple - pick a name that is easy to say and easy to spell to ensure that customers can recommend you and find you online
- be aware of intellectual property rights and check that the name you want to use is available – check the Charity Commission for Northern Ireland’s register of charities
For further information and tips see choose the right name for your business.
Working or alternative charity name
Some charities can have more than one name – a main name and a working name. For example, Comic Relief is a working name for Charity Projects.
When you apply to register your charity with the Charity Commission for Northern Ireland, ensure that you include any alternative, abbreviated or working names.
Can the Charity Commission for Northern Ireland instruct a charity to change its name?
Under certain circumstances, the Charity Commission for Northern Ireland can request or direct a charity to change its name. For example, if the name is the same or is too similar to another charity or is likely to mislead the public on the nature of the charity.
The Charity Commission for Northern Ireland provides further information on choosing your charity’s name.
Also on this siteContent category
Source URL
/content/choose-name-your-charity
Links
Create a governing document for your charity
What to include in your governing document and information on governing document templates.
You must create a governing document 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
The governing document should also outline procedures for meetings, voting and finances.
There are a few different types of governing documents, including:
- a constitution for an association
- articles of association for a company
- rules for an Industrial and Provident Society
- a trust deed for a trust
- a will for a will trust
Governing document templates
The Charity Commission for Northern Ireland provides model governing documents. Charities can use the templates as a starting point and adapt them to meet their organisation’s specific requirements.
Content category
Source URL
/content/create-governing-document-your-charity
Links
Register your charity
How to register your charity in Northern Ireland.
The Charity Commission for Northern Ireland is the independent regulator of charities in Northern Ireland.
An organisation must apply for registration as a charity in Northern Ireland if it:
- has exclusively charitable purposes
- is governed by the law of Northern Ireland
- has control and direction over its governance and resources<
The Commission manages the registration process by calling charities to apply in batches. In order to be called forward to register, new charities must make the Commission aware of their existence. You can do this by filing an expression of intent form.
Charities registered with the Commission must also comply with a number of legal responsibilities, including reporting to the Commission on their activities, governance and finances on an annual basis. See annual reports for your charity.
The Charity Commission for Northern Ireland provides further information on registering a new charity.
Content category
Source URL
/content/register-your-charity
Links
Annual reports for your charity
You must report your charity’s finances, resources and activities on an annual basis.
Once you have registered your charity with the Charity Commission for Northern Ireland, you are legally required to report your charity’s finances, resources and activities.
Through the annual reporting programme, registered charities must submit a report that includes the charity’s:
- accounts
- trustees’ annual report
- report from independent examiner/auditor (if required)
Usually, registered charities must submit an annual monitoring return for their first full financial year following their registration date. However, following the Charities Act (Northern Ireland) 2022, the annual reporting rules for some charities have changed.
As a result of the Act, there are differing annual reporting requirements for charities registered before and after the end of May 2019.
For further information, see the Charity Commission’s guidance on annual reporting by charities – when you must submit your charity’s accounts and reports.
Content category
Source URL
/content/annual-reports-your-charity
Links
Choose a name for your charity
Set up a charity: Ensure your charity has a charitable purpose
Your charity must fall under one of the 12 descriptions of charitable purposes.
To be a charity in Northern Ireland, your organisations must have a charitable purpose that is for public benefit.
The 12 descriptions of charitable purposes, under the Charities Act (Northern Ireland) 2008, are:
- the prevention or relief of poverty
- the advancement of education
- the advancement of religion
- the advancement of health or the saving of lives
- the advancement of citizenship or community development
- the advancement of the arts, culture, heritage or science
- the advancement of amateur sport
- 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 by reason of youth, age, ill-health, disability, financial hardship or other disadvantage
- the advancement of animal welfare
- any other charitable purpose
If any of your purposes are outside this list, then your organisation cannot be a charity in Northern Ireland.
Public benefit rules for charities
Your charity’s ‘purpose’ is what it is set up to achieve. For an organisation to be a charity, each of its purposes must be for the public benefit. The Charity Commission for Northern Ireland has produced statutory guidance on the public benefit requirement.
Content category
Source URL
/content/set-charity-ensure-your-charity-has-charitable-purpose
Links
Choose a structure for your charity
Unincorporated association, charitable company or charitable trust – find the right structure for your charity.
To set up a new charity, you must decide what sort of legal structure it will have.
There are three main types of charity structure:
- unincorporated association
- charitable company
- charitable trust
Your charity structure is defined by its governing document, the legal document that creates the charity and explains how it should be run. See create a governing document for your charity.
The type of structure you choose affects how your charity will operate, such as:
- who will run it and whether it will have a wider membership
- whether it can enter contracts or employ staff in its own name
- whether the trustees will be personally liable for what the charity does
Unincorporated association
Unincorporated associations can be easier to set up than other forms of charity. You may decide to use this structure if you are aiming to create a small charity with more than one charitable purpose.
Unincorporated associations do not have a separate legal identity, which means they can’t hold land or investments in their own name.
The charity trustees have personal legal responsibility for what the charity does. If you decide to set up this type of charity, it would be a good idea to seek legal advice about your liabilities.
Charitable company
A charitable company can own land and enter contracts in its own name.
Charitable companies also have limited liability for debts or lawsuits. This means that their company members are usually only liable for a limited amount of money that is set out in their governing document. See create a governing document for your charity.
Charity trustees will still be liable for losses due to fraud or intentional wrongdoing.
Charities that decide to be companies may:
- be large
- have employees
- enter commercial contracts
- own freehold or leasehold land, or other property
A charitable company must comply with the Companies Act 2006. Companies must register with the Charity Commission for Northern Ireland and with Companies House.
Charitable trust
Charitable trusts are usually set up with a specific sum of money and a group of people who become the trustees.
You might use this structure if your charity:
- will only make grants to individuals or organisations
- will be run by a small group of people
- will not have a membership
- will not employ staff or enter into contracts
Like unincorporated associations, charitable trusts don’t have a separate legal identity, which means they can’t hold land or investments in their own name. This means that the charity trustees share personal legal responsibility for the trust.
It may be valuable to seek legal advice when setting up your charity – see choose a solicitor for your business.
Content category
Source URL
/content/choose-structure-your-charity
Links
Find trustees for your charity
What are charity trustees and how can you recruit them for your charity?
Trustees are the people who control a charity and ensure that the proper procedures and policies are in place to meet its charitable purpose.
It is important for any charity to have trustees with the skills, knowledge, and experience that the charity needs. Trustee skills can range in nature from financial or marketing skills to fundraising skills and links with relevant communities or stakeholders.
Trustees play an essential role in the governance of charities. They also have a lot to contribute to their success. They can:
- help promote communication with the communities that a charity is targeting
- bring valuable professional, business, and legal experience to charities
- help to ensure that charities are well-managed through the appointment of senior staff
The Charity Commission for Northern Ireland recommends that each charity has a minimum of three charity trustees. If a dispute arises within the charity, there can always be a deciding vote.
How to find trustees for your charity
There are several ways that trustee boards can recruit new trustees. Personal recommendation and word of mouth is a popular option. Social media, such as LinkedIn, can also help promote the trustee role, in addition to free notices on local websites, notice boards or newsletters.
Further support is available from the following organisations:
- NICVA (Northern Ireland Council for Voluntary Action) provides further information on trustees and delivers regular training for trustees – find out more.
- Volunteer Now has a members directory of volunteers and provides training and promotion of volunteering opportunities – find out more.
- Community NI helps voluntary, community and social enterprises to create a page providing information about their organisation and the services they provide – this includes posts about news, events, jobs, and opportunities. Find out more.
Some people are disqualified by law from acting as charity trustees – section 86 of the Charities Act (Northern Ireland) 2008 provides further information on the disqualifications.
The Charity Commission for Northern Ireland has further information on trusteeship and recruiting new trustees.
Content category
Source URL
/content/find-trustees-your-charity
Links
Choose a name for your charity
How to find the right name for your charity.
Your charity name is central to your brand and influences how the public recognises you.
When you are choosing a name for your charity, you should:
- be creative and choose a unique name that people will remember when they want to make a donation or volunteer
- avoid words that may be misleading or cause offence
- keep it simple - pick a name that is easy to say and easy to spell to ensure that customers can recommend you and find you online
- be aware of intellectual property rights and check that the name you want to use is available – check the Charity Commission for Northern Ireland’s register of charities
For further information and tips see choose the right name for your business.
Working or alternative charity name
Some charities can have more than one name – a main name and a working name. For example, Comic Relief is a working name for Charity Projects.
When you apply to register your charity with the Charity Commission for Northern Ireland, ensure that you include any alternative, abbreviated or working names.
Can the Charity Commission for Northern Ireland instruct a charity to change its name?
Under certain circumstances, the Charity Commission for Northern Ireland can request or direct a charity to change its name. For example, if the name is the same or is too similar to another charity or is likely to mislead the public on the nature of the charity.
The Charity Commission for Northern Ireland provides further information on choosing your charity’s name.
Also on this siteContent category
Source URL
/content/choose-name-your-charity
Links
Create a governing document for your charity
What to include in your governing document and information on governing document templates.
You must create a governing document 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
The governing document should also outline procedures for meetings, voting and finances.
There are a few different types of governing documents, including:
- a constitution for an association
- articles of association for a company
- rules for an Industrial and Provident Society
- a trust deed for a trust
- a will for a will trust
Governing document templates
The Charity Commission for Northern Ireland provides model governing documents. Charities can use the templates as a starting point and adapt them to meet their organisation’s specific requirements.
Content category
Source URL
/content/create-governing-document-your-charity
Links
Register your charity
How to register your charity in Northern Ireland.
The Charity Commission for Northern Ireland is the independent regulator of charities in Northern Ireland.
An organisation must apply for registration as a charity in Northern Ireland if it:
- has exclusively charitable purposes
- is governed by the law of Northern Ireland
- has control and direction over its governance and resources<
The Commission manages the registration process by calling charities to apply in batches. In order to be called forward to register, new charities must make the Commission aware of their existence. You can do this by filing an expression of intent form.
Charities registered with the Commission must also comply with a number of legal responsibilities, including reporting to the Commission on their activities, governance and finances on an annual basis. See annual reports for your charity.
The Charity Commission for Northern Ireland provides further information on registering a new charity.
Content category
Source URL
/content/register-your-charity
Links
Annual reports for your charity
You must report your charity’s finances, resources and activities on an annual basis.
Once you have registered your charity with the Charity Commission for Northern Ireland, you are legally required to report your charity’s finances, resources and activities.
Through the annual reporting programme, registered charities must submit a report that includes the charity’s:
- accounts
- trustees’ annual report
- report from independent examiner/auditor (if required)
Usually, registered charities must submit an annual monitoring return for their first full financial year following their registration date. However, following the Charities Act (Northern Ireland) 2022, the annual reporting rules for some charities have changed.
As a result of the Act, there are differing annual reporting requirements for charities registered before and after the end of May 2019.
For further information, see the Charity Commission’s guidance on annual reporting by charities – when you must submit your charity’s accounts and reports.
Content category
Source URL
/content/annual-reports-your-charity
Links
Find trustees for your charity
Set up a charity: Ensure your charity has a charitable purpose
Your charity must fall under one of the 12 descriptions of charitable purposes.
To be a charity in Northern Ireland, your organisations must have a charitable purpose that is for public benefit.
The 12 descriptions of charitable purposes, under the Charities Act (Northern Ireland) 2008, are:
- the prevention or relief of poverty
- the advancement of education
- the advancement of religion
- the advancement of health or the saving of lives
- the advancement of citizenship or community development
- the advancement of the arts, culture, heritage or science
- the advancement of amateur sport
- 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 by reason of youth, age, ill-health, disability, financial hardship or other disadvantage
- the advancement of animal welfare
- any other charitable purpose
If any of your purposes are outside this list, then your organisation cannot be a charity in Northern Ireland.
Public benefit rules for charities
Your charity’s ‘purpose’ is what it is set up to achieve. For an organisation to be a charity, each of its purposes must be for the public benefit. The Charity Commission for Northern Ireland has produced statutory guidance on the public benefit requirement.
Content category
Source URL
/content/set-charity-ensure-your-charity-has-charitable-purpose
Links
Choose a structure for your charity
Unincorporated association, charitable company or charitable trust – find the right structure for your charity.
To set up a new charity, you must decide what sort of legal structure it will have.
There are three main types of charity structure:
- unincorporated association
- charitable company
- charitable trust
Your charity structure is defined by its governing document, the legal document that creates the charity and explains how it should be run. See create a governing document for your charity.
The type of structure you choose affects how your charity will operate, such as:
- who will run it and whether it will have a wider membership
- whether it can enter contracts or employ staff in its own name
- whether the trustees will be personally liable for what the charity does
Unincorporated association
Unincorporated associations can be easier to set up than other forms of charity. You may decide to use this structure if you are aiming to create a small charity with more than one charitable purpose.
Unincorporated associations do not have a separate legal identity, which means they can’t hold land or investments in their own name.
The charity trustees have personal legal responsibility for what the charity does. If you decide to set up this type of charity, it would be a good idea to seek legal advice about your liabilities.
Charitable company
A charitable company can own land and enter contracts in its own name.
Charitable companies also have limited liability for debts or lawsuits. This means that their company members are usually only liable for a limited amount of money that is set out in their governing document. See create a governing document for your charity.
Charity trustees will still be liable for losses due to fraud or intentional wrongdoing.
Charities that decide to be companies may:
- be large
- have employees
- enter commercial contracts
- own freehold or leasehold land, or other property
A charitable company must comply with the Companies Act 2006. Companies must register with the Charity Commission for Northern Ireland and with Companies House.
Charitable trust
Charitable trusts are usually set up with a specific sum of money and a group of people who become the trustees.
You might use this structure if your charity:
- will only make grants to individuals or organisations
- will be run by a small group of people
- will not have a membership
- will not employ staff or enter into contracts
Like unincorporated associations, charitable trusts don’t have a separate legal identity, which means they can’t hold land or investments in their own name. This means that the charity trustees share personal legal responsibility for the trust.
It may be valuable to seek legal advice when setting up your charity – see choose a solicitor for your business.
Content category
Source URL
/content/choose-structure-your-charity
Links
Find trustees for your charity
What are charity trustees and how can you recruit them for your charity?
Trustees are the people who control a charity and ensure that the proper procedures and policies are in place to meet its charitable purpose.
It is important for any charity to have trustees with the skills, knowledge, and experience that the charity needs. Trustee skills can range in nature from financial or marketing skills to fundraising skills and links with relevant communities or stakeholders.
Trustees play an essential role in the governance of charities. They also have a lot to contribute to their success. They can:
- help promote communication with the communities that a charity is targeting
- bring valuable professional, business, and legal experience to charities
- help to ensure that charities are well-managed through the appointment of senior staff
The Charity Commission for Northern Ireland recommends that each charity has a minimum of three charity trustees. If a dispute arises within the charity, there can always be a deciding vote.
How to find trustees for your charity
There are several ways that trustee boards can recruit new trustees. Personal recommendation and word of mouth is a popular option. Social media, such as LinkedIn, can also help promote the trustee role, in addition to free notices on local websites, notice boards or newsletters.
Further support is available from the following organisations:
- NICVA (Northern Ireland Council for Voluntary Action) provides further information on trustees and delivers regular training for trustees – find out more.
- Volunteer Now has a members directory of volunteers and provides training and promotion of volunteering opportunities – find out more.
- Community NI helps voluntary, community and social enterprises to create a page providing information about their organisation and the services they provide – this includes posts about news, events, jobs, and opportunities. Find out more.
Some people are disqualified by law from acting as charity trustees – section 86 of the Charities Act (Northern Ireland) 2008 provides further information on the disqualifications.
The Charity Commission for Northern Ireland has further information on trusteeship and recruiting new trustees.
Content category
Source URL
/content/find-trustees-your-charity
Links
Choose a name for your charity
How to find the right name for your charity.
Your charity name is central to your brand and influences how the public recognises you.
When you are choosing a name for your charity, you should:
- be creative and choose a unique name that people will remember when they want to make a donation or volunteer
- avoid words that may be misleading or cause offence
- keep it simple - pick a name that is easy to say and easy to spell to ensure that customers can recommend you and find you online
- be aware of intellectual property rights and check that the name you want to use is available – check the Charity Commission for Northern Ireland’s register of charities
For further information and tips see choose the right name for your business.
Working or alternative charity name
Some charities can have more than one name – a main name and a working name. For example, Comic Relief is a working name for Charity Projects.
When you apply to register your charity with the Charity Commission for Northern Ireland, ensure that you include any alternative, abbreviated or working names.
Can the Charity Commission for Northern Ireland instruct a charity to change its name?
Under certain circumstances, the Charity Commission for Northern Ireland can request or direct a charity to change its name. For example, if the name is the same or is too similar to another charity or is likely to mislead the public on the nature of the charity.
The Charity Commission for Northern Ireland provides further information on choosing your charity’s name.
Also on this siteContent category
Source URL
/content/choose-name-your-charity
Links
Create a governing document for your charity
What to include in your governing document and information on governing document templates.
You must create a governing document 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
The governing document should also outline procedures for meetings, voting and finances.
There are a few different types of governing documents, including:
- a constitution for an association
- articles of association for a company
- rules for an Industrial and Provident Society
- a trust deed for a trust
- a will for a will trust
Governing document templates
The Charity Commission for Northern Ireland provides model governing documents. Charities can use the templates as a starting point and adapt them to meet their organisation’s specific requirements.
Content category
Source URL
/content/create-governing-document-your-charity
Links
Register your charity
How to register your charity in Northern Ireland.
The Charity Commission for Northern Ireland is the independent regulator of charities in Northern Ireland.
An organisation must apply for registration as a charity in Northern Ireland if it:
- has exclusively charitable purposes
- is governed by the law of Northern Ireland
- has control and direction over its governance and resources<
The Commission manages the registration process by calling charities to apply in batches. In order to be called forward to register, new charities must make the Commission aware of their existence. You can do this by filing an expression of intent form.
Charities registered with the Commission must also comply with a number of legal responsibilities, including reporting to the Commission on their activities, governance and finances on an annual basis. See annual reports for your charity.
The Charity Commission for Northern Ireland provides further information on registering a new charity.
Content category
Source URL
/content/register-your-charity
Links
Annual reports for your charity
You must report your charity’s finances, resources and activities on an annual basis.
Once you have registered your charity with the Charity Commission for Northern Ireland, you are legally required to report your charity’s finances, resources and activities.
Through the annual reporting programme, registered charities must submit a report that includes the charity’s:
- accounts
- trustees’ annual report
- report from independent examiner/auditor (if required)
Usually, registered charities must submit an annual monitoring return for their first full financial year following their registration date. However, following the Charities Act (Northern Ireland) 2022, the annual reporting rules for some charities have changed.
As a result of the Act, there are differing annual reporting requirements for charities registered before and after the end of May 2019.
For further information, see the Charity Commission’s guidance on annual reporting by charities – when you must submit your charity’s accounts and reports.
Content category
Source URL
/content/annual-reports-your-charity
Links
Choose a structure for your charity
Set up a charity: Ensure your charity has a charitable purpose
Your charity must fall under one of the 12 descriptions of charitable purposes.
To be a charity in Northern Ireland, your organisations must have a charitable purpose that is for public benefit.
The 12 descriptions of charitable purposes, under the Charities Act (Northern Ireland) 2008, are:
- the prevention or relief of poverty
- the advancement of education
- the advancement of religion
- the advancement of health or the saving of lives
- the advancement of citizenship or community development
- the advancement of the arts, culture, heritage or science
- the advancement of amateur sport
- 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 by reason of youth, age, ill-health, disability, financial hardship or other disadvantage
- the advancement of animal welfare
- any other charitable purpose
If any of your purposes are outside this list, then your organisation cannot be a charity in Northern Ireland.
Public benefit rules for charities
Your charity’s ‘purpose’ is what it is set up to achieve. For an organisation to be a charity, each of its purposes must be for the public benefit. The Charity Commission for Northern Ireland has produced statutory guidance on the public benefit requirement.
Content category
Source URL
/content/set-charity-ensure-your-charity-has-charitable-purpose
Links
Choose a structure for your charity
Unincorporated association, charitable company or charitable trust – find the right structure for your charity.
To set up a new charity, you must decide what sort of legal structure it will have.
There are three main types of charity structure:
- unincorporated association
- charitable company
- charitable trust
Your charity structure is defined by its governing document, the legal document that creates the charity and explains how it should be run. See create a governing document for your charity.
The type of structure you choose affects how your charity will operate, such as:
- who will run it and whether it will have a wider membership
- whether it can enter contracts or employ staff in its own name
- whether the trustees will be personally liable for what the charity does
Unincorporated association
Unincorporated associations can be easier to set up than other forms of charity. You may decide to use this structure if you are aiming to create a small charity with more than one charitable purpose.
Unincorporated associations do not have a separate legal identity, which means they can’t hold land or investments in their own name.
The charity trustees have personal legal responsibility for what the charity does. If you decide to set up this type of charity, it would be a good idea to seek legal advice about your liabilities.
Charitable company
A charitable company can own land and enter contracts in its own name.
Charitable companies also have limited liability for debts or lawsuits. This means that their company members are usually only liable for a limited amount of money that is set out in their governing document. See create a governing document for your charity.
Charity trustees will still be liable for losses due to fraud or intentional wrongdoing.
Charities that decide to be companies may:
- be large
- have employees
- enter commercial contracts
- own freehold or leasehold land, or other property
A charitable company must comply with the Companies Act 2006. Companies must register with the Charity Commission for Northern Ireland and with Companies House.
Charitable trust
Charitable trusts are usually set up with a specific sum of money and a group of people who become the trustees.
You might use this structure if your charity:
- will only make grants to individuals or organisations
- will be run by a small group of people
- will not have a membership
- will not employ staff or enter into contracts
Like unincorporated associations, charitable trusts don’t have a separate legal identity, which means they can’t hold land or investments in their own name. This means that the charity trustees share personal legal responsibility for the trust.
It may be valuable to seek legal advice when setting up your charity – see choose a solicitor for your business.
Content category
Source URL
/content/choose-structure-your-charity
Links
Find trustees for your charity
What are charity trustees and how can you recruit them for your charity?
Trustees are the people who control a charity and ensure that the proper procedures and policies are in place to meet its charitable purpose.
It is important for any charity to have trustees with the skills, knowledge, and experience that the charity needs. Trustee skills can range in nature from financial or marketing skills to fundraising skills and links with relevant communities or stakeholders.
Trustees play an essential role in the governance of charities. They also have a lot to contribute to their success. They can:
- help promote communication with the communities that a charity is targeting
- bring valuable professional, business, and legal experience to charities
- help to ensure that charities are well-managed through the appointment of senior staff
The Charity Commission for Northern Ireland recommends that each charity has a minimum of three charity trustees. If a dispute arises within the charity, there can always be a deciding vote.
How to find trustees for your charity
There are several ways that trustee boards can recruit new trustees. Personal recommendation and word of mouth is a popular option. Social media, such as LinkedIn, can also help promote the trustee role, in addition to free notices on local websites, notice boards or newsletters.
Further support is available from the following organisations:
- NICVA (Northern Ireland Council for Voluntary Action) provides further information on trustees and delivers regular training for trustees – find out more.
- Volunteer Now has a members directory of volunteers and provides training and promotion of volunteering opportunities – find out more.
- Community NI helps voluntary, community and social enterprises to create a page providing information about their organisation and the services they provide – this includes posts about news, events, jobs, and opportunities. Find out more.
Some people are disqualified by law from acting as charity trustees – section 86 of the Charities Act (Northern Ireland) 2008 provides further information on the disqualifications.
The Charity Commission for Northern Ireland has further information on trusteeship and recruiting new trustees.
Content category
Source URL
/content/find-trustees-your-charity
Links
Choose a name for your charity
How to find the right name for your charity.
Your charity name is central to your brand and influences how the public recognises you.
When you are choosing a name for your charity, you should:
- be creative and choose a unique name that people will remember when they want to make a donation or volunteer
- avoid words that may be misleading or cause offence
- keep it simple - pick a name that is easy to say and easy to spell to ensure that customers can recommend you and find you online
- be aware of intellectual property rights and check that the name you want to use is available – check the Charity Commission for Northern Ireland’s register of charities
For further information and tips see choose the right name for your business.
Working or alternative charity name
Some charities can have more than one name – a main name and a working name. For example, Comic Relief is a working name for Charity Projects.
When you apply to register your charity with the Charity Commission for Northern Ireland, ensure that you include any alternative, abbreviated or working names.
Can the Charity Commission for Northern Ireland instruct a charity to change its name?
Under certain circumstances, the Charity Commission for Northern Ireland can request or direct a charity to change its name. For example, if the name is the same or is too similar to another charity or is likely to mislead the public on the nature of the charity.
The Charity Commission for Northern Ireland provides further information on choosing your charity’s name.
Also on this siteContent category
Source URL
/content/choose-name-your-charity
Links
Create a governing document for your charity
What to include in your governing document and information on governing document templates.
You must create a governing document 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
The governing document should also outline procedures for meetings, voting and finances.
There are a few different types of governing documents, including:
- a constitution for an association
- articles of association for a company
- rules for an Industrial and Provident Society
- a trust deed for a trust
- a will for a will trust
Governing document templates
The Charity Commission for Northern Ireland provides model governing documents. Charities can use the templates as a starting point and adapt them to meet their organisation’s specific requirements.
Content category
Source URL
/content/create-governing-document-your-charity
Links
Register your charity
How to register your charity in Northern Ireland.
The Charity Commission for Northern Ireland is the independent regulator of charities in Northern Ireland.
An organisation must apply for registration as a charity in Northern Ireland if it:
- has exclusively charitable purposes
- is governed by the law of Northern Ireland
- has control and direction over its governance and resources<
The Commission manages the registration process by calling charities to apply in batches. In order to be called forward to register, new charities must make the Commission aware of their existence. You can do this by filing an expression of intent form.
Charities registered with the Commission must also comply with a number of legal responsibilities, including reporting to the Commission on their activities, governance and finances on an annual basis. See annual reports for your charity.
The Charity Commission for Northern Ireland provides further information on registering a new charity.
Content category
Source URL
/content/register-your-charity
Links
Annual reports for your charity
You must report your charity’s finances, resources and activities on an annual basis.
Once you have registered your charity with the Charity Commission for Northern Ireland, you are legally required to report your charity’s finances, resources and activities.
Through the annual reporting programme, registered charities must submit a report that includes the charity’s:
- accounts
- trustees’ annual report
- report from independent examiner/auditor (if required)
Usually, registered charities must submit an annual monitoring return for their first full financial year following their registration date. However, following the Charities Act (Northern Ireland) 2022, the annual reporting rules for some charities have changed.
As a result of the Act, there are differing annual reporting requirements for charities registered before and after the end of May 2019.
For further information, see the Charity Commission’s guidance on annual reporting by charities – when you must submit your charity’s accounts and reports.
Content category
Source URL
/content/annual-reports-your-charity
Links
Set up a charity: Ensure your charity has a charitable purpose
Set up a charity: Ensure your charity has a charitable purpose
Your charity must fall under one of the 12 descriptions of charitable purposes.
To be a charity in Northern Ireland, your organisations must have a charitable purpose that is for public benefit.
The 12 descriptions of charitable purposes, under the Charities Act (Northern Ireland) 2008, are:
- the prevention or relief of poverty
- the advancement of education
- the advancement of religion
- the advancement of health or the saving of lives
- the advancement of citizenship or community development
- the advancement of the arts, culture, heritage or science
- the advancement of amateur sport
- 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 by reason of youth, age, ill-health, disability, financial hardship or other disadvantage
- the advancement of animal welfare
- any other charitable purpose
If any of your purposes are outside this list, then your organisation cannot be a charity in Northern Ireland.
Public benefit rules for charities
Your charity’s ‘purpose’ is what it is set up to achieve. For an organisation to be a charity, each of its purposes must be for the public benefit. The Charity Commission for Northern Ireland has produced statutory guidance on the public benefit requirement.
Content category
Source URL
/content/set-charity-ensure-your-charity-has-charitable-purpose
Links
Choose a structure for your charity
Unincorporated association, charitable company or charitable trust – find the right structure for your charity.
To set up a new charity, you must decide what sort of legal structure it will have.
There are three main types of charity structure:
- unincorporated association
- charitable company
- charitable trust
Your charity structure is defined by its governing document, the legal document that creates the charity and explains how it should be run. See create a governing document for your charity.
The type of structure you choose affects how your charity will operate, such as:
- who will run it and whether it will have a wider membership
- whether it can enter contracts or employ staff in its own name
- whether the trustees will be personally liable for what the charity does
Unincorporated association
Unincorporated associations can be easier to set up than other forms of charity. You may decide to use this structure if you are aiming to create a small charity with more than one charitable purpose.
Unincorporated associations do not have a separate legal identity, which means they can’t hold land or investments in their own name.
The charity trustees have personal legal responsibility for what the charity does. If you decide to set up this type of charity, it would be a good idea to seek legal advice about your liabilities.
Charitable company
A charitable company can own land and enter contracts in its own name.
Charitable companies also have limited liability for debts or lawsuits. This means that their company members are usually only liable for a limited amount of money that is set out in their governing document. See create a governing document for your charity.
Charity trustees will still be liable for losses due to fraud or intentional wrongdoing.
Charities that decide to be companies may:
- be large
- have employees
- enter commercial contracts
- own freehold or leasehold land, or other property
A charitable company must comply with the Companies Act 2006. Companies must register with the Charity Commission for Northern Ireland and with Companies House.
Charitable trust
Charitable trusts are usually set up with a specific sum of money and a group of people who become the trustees.
You might use this structure if your charity:
- will only make grants to individuals or organisations
- will be run by a small group of people
- will not have a membership
- will not employ staff or enter into contracts
Like unincorporated associations, charitable trusts don’t have a separate legal identity, which means they can’t hold land or investments in their own name. This means that the charity trustees share personal legal responsibility for the trust.
It may be valuable to seek legal advice when setting up your charity – see choose a solicitor for your business.
Content category
Source URL
/content/choose-structure-your-charity
Links
Find trustees for your charity
What are charity trustees and how can you recruit them for your charity?
Trustees are the people who control a charity and ensure that the proper procedures and policies are in place to meet its charitable purpose.
It is important for any charity to have trustees with the skills, knowledge, and experience that the charity needs. Trustee skills can range in nature from financial or marketing skills to fundraising skills and links with relevant communities or stakeholders.
Trustees play an essential role in the governance of charities. They also have a lot to contribute to their success. They can:
- help promote communication with the communities that a charity is targeting
- bring valuable professional, business, and legal experience to charities
- help to ensure that charities are well-managed through the appointment of senior staff
The Charity Commission for Northern Ireland recommends that each charity has a minimum of three charity trustees. If a dispute arises within the charity, there can always be a deciding vote.
How to find trustees for your charity
There are several ways that trustee boards can recruit new trustees. Personal recommendation and word of mouth is a popular option. Social media, such as LinkedIn, can also help promote the trustee role, in addition to free notices on local websites, notice boards or newsletters.
Further support is available from the following organisations:
- NICVA (Northern Ireland Council for Voluntary Action) provides further information on trustees and delivers regular training for trustees – find out more.
- Volunteer Now has a members directory of volunteers and provides training and promotion of volunteering opportunities – find out more.
- Community NI helps voluntary, community and social enterprises to create a page providing information about their organisation and the services they provide – this includes posts about news, events, jobs, and opportunities. Find out more.
Some people are disqualified by law from acting as charity trustees – section 86 of the Charities Act (Northern Ireland) 2008 provides further information on the disqualifications.
The Charity Commission for Northern Ireland has further information on trusteeship and recruiting new trustees.
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Choose a name for your charity
How to find the right name for your charity.
Your charity name is central to your brand and influences how the public recognises you.
When you are choosing a name for your charity, you should:
- be creative and choose a unique name that people will remember when they want to make a donation or volunteer
- avoid words that may be misleading or cause offence
- keep it simple - pick a name that is easy to say and easy to spell to ensure that customers can recommend you and find you online
- be aware of intellectual property rights and check that the name you want to use is available – check the Charity Commission for Northern Ireland’s register of charities
For further information and tips see choose the right name for your business.
Working or alternative charity name
Some charities can have more than one name – a main name and a working name. For example, Comic Relief is a working name for Charity Projects.
When you apply to register your charity with the Charity Commission for Northern Ireland, ensure that you include any alternative, abbreviated or working names.
Can the Charity Commission for Northern Ireland instruct a charity to change its name?
Under certain circumstances, the Charity Commission for Northern Ireland can request or direct a charity to change its name. For example, if the name is the same or is too similar to another charity or is likely to mislead the public on the nature of the charity.
The Charity Commission for Northern Ireland provides further information on choosing your charity’s name.
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Create a governing document for your charity
What to include in your governing document and information on governing document templates.
You must create a governing document 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
The governing document should also outline procedures for meetings, voting and finances.
There are a few different types of governing documents, including:
- a constitution for an association
- articles of association for a company
- rules for an Industrial and Provident Society
- a trust deed for a trust
- a will for a will trust
Governing document templates
The Charity Commission for Northern Ireland provides model governing documents. Charities can use the templates as a starting point and adapt them to meet their organisation’s specific requirements.
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Register your charity
How to register your charity in Northern Ireland.
The Charity Commission for Northern Ireland is the independent regulator of charities in Northern Ireland.
An organisation must apply for registration as a charity in Northern Ireland if it:
- has exclusively charitable purposes
- is governed by the law of Northern Ireland
- has control and direction over its governance and resources<
The Commission manages the registration process by calling charities to apply in batches. In order to be called forward to register, new charities must make the Commission aware of their existence. You can do this by filing an expression of intent form.
Charities registered with the Commission must also comply with a number of legal responsibilities, including reporting to the Commission on their activities, governance and finances on an annual basis. See annual reports for your charity.
The Charity Commission for Northern Ireland provides further information on registering a new charity.
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Annual reports for your charity
You must report your charity’s finances, resources and activities on an annual basis.
Once you have registered your charity with the Charity Commission for Northern Ireland, you are legally required to report your charity’s finances, resources and activities.
Through the annual reporting programme, registered charities must submit a report that includes the charity’s:
- accounts
- trustees’ annual report
- report from independent examiner/auditor (if required)
Usually, registered charities must submit an annual monitoring return for their first full financial year following their registration date. However, following the Charities Act (Northern Ireland) 2022, the annual reporting rules for some charities have changed.
As a result of the Act, there are differing annual reporting requirements for charities registered before and after the end of May 2019.
For further information, see the Charity Commission’s guidance on annual reporting by charities – when you must submit your charity’s accounts and reports.
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Advantages of doing business in Antrim and Newtownabbey
How to start your business in Antrim and Newtownabbey
Support to get your business started in the Antrim and Newtownabbey Borough Council area
If you are considering starting a business, you can get free start-up support from Antrim and Newtownabbey Borough Council.
Go Succeed Start
If you have a great idea but you're not sure how to turn it into a business, or you have already started out in business and require mentorship on your next steps, Antrim and Newtownabbey Borough Council's Go Succeed Start experts will help you to create a business plan, seek funding and put all the foundations in place to get your business up and running.
This support is available to anyone interested in starting a business. Complete a short enquiry form or call 0800 027 0639 to register for free advice and guidance from Antrim and Newtownabbey Borough Council.
My New Business
My New Business is a free online service that covers everything you need to start, plan and run a business. It has checklists, videos, tools, tutorials and case studies to help you get your business started - find out more about My New Business.
Get a business licence
You may need a licence to operate certain types of business in Antrim and Newtownabbey. Find more information on how to apply for business licences on the Antrim and Newtownabbey Borough Council website.
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Business growth support in Antrim and Newtownabbey
Council and other local support to help you grow your business in the Antrim and Newtownabbey Borough Council area
There are several organisations in Antrim and Newtownabbey which offer support to help you grow your business.
Growth and support schemes for established businesses
Antrim and Newtownabbey Borough Council runs support programmes for business growth and development. Current programmes include:
Go Succeed - Grow and Scale
Support is available if your business is already established and is now ready to expand, but growth is slow and you're not sure how to progress. Or if your business is ready to go to the next level locally and internationally but you need guidance, support or resources to achieve your ambitions. Business advisors will provide tailored support to help your business achieve its ambitions - find out more about Go Succeed support for existing businesses.
Social Enterprise Thematic Programme
Support for social enterprises to elevate their skills through one-on-one mentoring and online workshops, focusing on fundraising, digital marketing, and social impact planning - find out more about the Social Enterprise Thematic Programme.
Local enterprise agencies
Enterprise Northern Ireland agencies provide business improvement programmes, financing, events, workspace and meeting space. There are three local enterprise agencies in Antrim and Newtownabbey:
Tender for council contracts
You can seek tender opportunities as a way to grow your business in Antrim and Newtownabbey. The council offers public tenders throughout the year in a wide range of business areas.
Find out more on tendering for Antrim and Newtownabbey Borough Council contracts.
Invest Northern Ireland support for business
Invest NI can help your business compete successfully and function more efficiently by providing support across a variety of areas.
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Advantages of doing business in Antrim and Newtownabbey
An overview of the benefits of setting up a business in the Antrim and Newtownabbey Borough Council area
Antrim and Newtownabbey Borough Council is an excellent location for doing business.
Local infrastructure
Antrim and Newtownabbey businesses benefit from direct access to markets across the world.
The M2 motorway running through the council area linking to Belfast and north towards Derry. A rail connection links to those two cities and on across the island.
Belfast International Airport is situated within the council area. The motorway and rail network also provides fast and reliable access to major ports at Belfast, Larne and Dublin.
The council area is within an hour’s overland travel into the European Union - find out more about cross-border trade support with InterTradeIreland.
Local workforce and business supply chains
There are around 145,664 residents in Antrim and Newtownabbey.
There are 4,315 businesses operating in Antrim and Newtownabbey, which is 5% of all businesses in Northern Ireland. The majority of the base is micro and small businesses:
- 86% micro (0-9 employees)
- 10% small (10-49 employees)
- 3% medium (50-249 employees)
- 1% large (250+ employees)
Some major business investors in the council area include Schrader, CDE 2020V and Mivan Marine. Service businesses make up the largest sector in Antrim and Newtownabbey:
- 17% agriculture
- 14% construction
- 8% manufacturing
- 62% services
You can download an Invest NI council briefing on Antrim and Newtownabbey (PDF, 3.36MB).
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Advantages of doing business in Ards and North Down
How to start your business in Ards and North Down
Start-up support for entrepreneurs in the Ards and North Down Borough Council area
If you are considering starting a business, you can get free start-up support from Ards and North Down Borough Council.
Go Succeed Start
If you have a great idea but you're not sure how to turn it into a business, or you have already started out in business and require mentorship on your next steps, Ards and North Down Borough Council's Go Succeed Start experts will help you to create a business plan, seek funding and put all the foundations in place to get your business up and running.
This support is available to anyone interested in starting a business. Complete a short enquiry form or call 0800 027 0639 to register for free advice and guidance from Ards and North Down Borough Council.
Start-up and early stage business support programmes
Ards and North Down Borough Council runs or part-funds business support programmes to help you start a business. Current programmes include:
My New Business
My New Business is a free online service that covers everything you need to start, plan and run a business. It has checklists, videos, tools, tutorials and case studies to help you get your business started - find out more about My New Business.
Get a business licence
You may need a licence to operate certain types of business in Ards and North Down. Find more information on how to apply for business licences on the Ards and North Down Borough Council website.
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Business growth support in Ards and North Down
Council and local organisation support and opportunities to grow your business in the Ards and North Down area
There are several organisations in Ards and North Down which offer support to help you grow your business.
Growth and support schemes for established businesses
Ards and North Down Borough Council runs support programmes for business growth and development. Current programmes include:
Business Research
Programme providing one-to-one advice, mentoring and research to help businesses grow and explore new markets - find out more about Business Research.
Go Succeed - Grow and Scale
Support is available if your business is already established and is now ready to expand, but growth is slow and you're not sure how to progress. Or if your business is ready to go to the next level locally and internationally but you need guidance, support or resources to achieve your ambitions. Business advisors will provide tailored support to help your business achieve its ambitions - find out more about Go Succeed support for existing businesses.
Mind Body Business
A joint initiative by the Public Health Agency and Ards and North Down Borough Council that aims to benefit you, your business and your employees- find out more about Mind Body Business.
Social Enterprise Thematic Programme
Support for social enterprises to elevate their skills through one-on-one mentoring and online workshops, focusing on fundraising, digital marketing, and social impact planning - find out more about the Social Enterprise Thematic Programme.
Local enterprise agencies
Enterprise Northern Ireland agencies provide business improvement programmes, financing, events, workspace and meeting space. There are two local enterprise agencies in Ards and North Down:
Tender for council contracts
You can seek tender opportunities as a way to grow your business in Ards and North Down. The council offers public tenders throughout the year in a wide range of business areas.
Find out more on tendering for Ards and North Down Borough Council contracts.
Invest Northern Ireland support for business
Invest NI can help your business compete successfully and function more efficiently by providing support across a variety of areas.
Find out more about Invest NI support for business.
Business events
Many organisations run business-focused events in Ards and North Down, across a range of topics to help you develop your business.
You can find business event listings on the AND Business website.
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Advantages of doing business in Ards and North Down
The business environment, infrastructure and benefits of setting up a business in the Ards and North Down area
Ards and North Down Borough Council is an excellent location for doing business.
Local infrastructure
Ards and North Down businesses benefit from direct access to markets across the world.
There is high quality road and rail links from the council area into Belfast and onto the economic corridor to Dublin.
Belfast City Airport is on the eastern council boundary, within the harbour estate within which the Port of Belfast is situated.
The council area has good road access into the European Union - find out more about cross-border trade support with InterTradeIreland.
Local workforce and business supply chains
There are around 163,659 residents in Ards and North Down.
There are 4,870 businesses operating in Ards and North Down, which is 6% of all businesses in Northern Ireland. The majority of the base is micro and small businesses:
- 90% micro (0-9 employees)
- 9% small (10-49 employees)
- 1% medium (50-249 employees)
- 0.3% large (250+ employees)
Some major business investors in the council area include Denroy Plastics, Echlinville Distillery, Mash Direct and Clandeboye Yoghurt. Service businesses make up the largest sector in Ards and North Down:
- 12% agriculture
- 12% construction
- 7% manufacturing
- 69% services
You can download an Invest NI council briefing on Ards and North Down (PDF, 3.36MB).
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