Changes to Charity Law

Legislation introduced in 2009 aims to create a coherent system for charity registration and regulation in Northern Ireland. This will have a significant impact on all voluntary and community organisations. 

Changes have already commenced and are being introduced in stages, so it's important to keep up to date.  Information on this page will be regularly updated as new developments are announced.

What's been happening?

The provisions of the Charities Act are being implemented in stages. Some changes have already taken place, but further details of the process have yet to be made public. 

Key changes to monitor include:

1. Establishment of the Charity Commission for Northern Ireland (June 2009)

2. Release of Public Benefit Guidance (was expected June 2010)

3. Registration of Charities (delayed from 30 June 2010)

4. First financial returns (expected April 2011)

1.  Charity Commission established

The Charity Commission for Northern Ireland is now established.  This body was created under the Charities Act (NI) 2008.  In summary, its purposes are to:

• establish a compulsory register of all charities operating in Northern Ireland
• provide a test to determine which groups are charities
• establish new requirements for public collections
• better regulate, supervise and support charities in Northern Ireland.

For more information on the role and responsibilities of the Charity Commission, go to the Charity Commission's interim website

2. Release of Public Benefit Guidance 

This Guidance will determine the measure by which the Commission determines which groups are charities. 

Public consultations were carried out in Autumn 2009.  It was expected to be finalised by the end of June 2010, in time for commencement of charity registration, however there have been further delays following legal advice on the draft Guidance.    

Click here for more feedback on the consultation events.

3. Registration of charities 

Once the registration process is set up, all organisations wishing to operate as a charity within Northern Ireland will be required to register with the Charity Commission NI.

The Commission has released a draft timetable indicating how this will be managed and is setting up an online registration system to manage the majority of applicants. Unfortunately, the most recent CCNI work updates for June 2010 and July 2010, indicates delays and it is not clear when registration will now commence.  The key points to note are as follows:

• Applying for charitable status for the first time?  CCNI registration should have commenced from 30 June 2010.  Instead, new organisations should use the existing process and apply to HMRC for charitable status and tax benefits.  This list will be transferred to CCNI.
• Already have charitable status?  Organisations already holding HMRC tax status have been transferred to a temporary list which should soon be available from the Charity Commission NI's website.  Once registration commences, they will be contacted in stages and asked to register with CCNI.  In the meantime, they can continue to operate as a charity.
• Up to date information will appear on this page, once available.

4. First financial returns and reports

The Charities Act established accounting thresholds and audit requirements for charities in Northern Ireland. The first financial returns and reports to the Commission are scheduled for April 2011.  Further details will be available here once released.

Click here to view the Charity Commission's full draft timetable

For guidance on the provisions of the Charities Act (NI) 2008, go to NICVA's Charity law reform page

For more information, visit the Charity Commission's website