charities
Legal Terms Explained
This section provides a brief explanation of the terms associated with your legal structure.
Legal structures for organisations in the voluntary and community sector fall into two main categories: unincorporated and incorporated. It is important to understand the differences between these and therefore the implications of the legal form that your organisation has, particularly in relation to the potential personal liability of Committee members.
Charitable Status and Charity Registration
If an organisation is established for one or more of the 12 descriptions of purposes listed below, and is for the public benefit, then it will be required to register with the Charity Commission for Northern Ireland.
The 12 descriptions of charitable purposes are:
Charities Trading, Tax and Subsidiaries
These are often set up as a social enterprise or community business.
Advice Note: Charitable Status (NICVA)
A guide to why you need to gain charitable status, and how to go about it. Produced by NICVA.
Click here for more information and to download.