UK Act of Parliament
2008
Northern Ireland
Charities Act (Northern Ireland) 2008
At a glance
What's here
70 compliance obligations, 3 practical guides
Penalty landscape
7 of 70 obligations carry an unlimited fine. 9 carry different penalties and 54 have no criminal penalty — flagged in the list below.
Who this Act binds
Plus 21 non-business duties on Crown ministers, regulators, local authorities or tribunals — shown collapsed under each section below.
Relevant guidance
Practical guides for businesses affected by this Act, ordered by how closely they engage with it.
Supporting — topic alignment
3 guidesWhat this Act requires
Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.
Part 1 — INTRODUCTORY
Guidance as to operation of public benefit requirement
- Charity trustees must consider Charity Commission guidance on public benefit
Browse 4 other sections in this Part — procedural / definitional / commencement
Part 2 — THE CHARITY COMMISSION FOR NORTHERN IRELAND
The Commission's general duties
Other duties (1) — Crown / regulator
- Charity Commission must encourage charitable giving and voluntary work Statutory regulator
The official custodian for charities in Northern Ireland
Other duties (1) — Crown / regulator
- Official custodian must act as trustee for charities and manage property accordingly Statutory regulator
Browse 4 other sections in this Part — procedural / definitional / commencement
Part 3 — THE CHARITY TRIBUNAL FOR NORTHERN IRELAND
Browse 4 other sections in this Part — procedural / definitional / commencement
Part 4 — REGISTRATION OF CHARITIES AND CHARITABLE NAMES
Duties of trustees in connection with registration
- Charity trustees must register and keep registration details up to date
Effect of, and claims and objections to, registration
Other duties (1) — Crown / regulator
- Charity Commission must handle objections to registration and maintain suspense during appeals Statutory regulator
Status of registered charity to appear on official publications, etc.
Fine up to £1,000- Fail to show registered charity status on documents
Power of Commission to require charity's name to be changed
- Comply with Charity Commission direction to change charity name and notify them
Effect of direction under section 20 where charity is a company
- Change charity name by resolution and notify Companies House when directed
Browse 4 other sections in this Part — procedural / definitional / commencement
Register of charities
Power to set thresholds for exemption from registration
Charities exempted under section 16A: information
Charities exempted under section 16A: consequential provision
Part 5 — INFORMATION POWERS
Supply of false or misleading information to Commission, etc.
2 years imprisonment- Supply false information or destroy documents to Charity Commission
Browse 3 other sections in this Part — procedural / definitional / commencement
Part 6 — APPLICATION OF PROPERTY CY-PRÈS AND ASSISTANCE AND SUPERVISION OF CHARITIES BY COURT AND COMMISSION
Application cy-près of gifts made in response to certain solicitations
- Inform donors and return property if charitable purposes fail
Gifts for mixed purposes
Other duties (1) — Crown / regulator
- Court or Commission must make a scheme for gifts of mixed charitable and non-charitable purposes Statutory regulator
Power to act for protection of charities
Unlimited fine- Contravene a Charity Commission protection order
Copy of order under section 33, 34, 36 or 37, and Commission's reasons, to be sent to charity
Other duties (1) — Crown / regulator
- Charity Commission must send copy of order and reasons to charity or trustees Statutory regulator
Publicity relating to schemes
Other duties (1) — Crown / regulator
- Charity Commission must publicise proposed charity schemes and consider representations Statutory regulator
Power to enter premises
6 months imprisonment- Obstruct a charity premises entry warrant
Browse 26 other sections in this Part — procedural / definitional / commencement
Occasions for applying property cy-près
Application cy-près of gifts of donors unknown or disclaiming
Cy-près schemes
Charities governed by charter
Concurrent jurisdiction with High Court for certain purposes
Further powers to make schemes or alter application of charitable property
Power to suspend or remove trustees, etc. from membership of charity
Supplementary provisions relating to interim manager appointed for a charity
Power to give specific directions for protection of charity
Power to direct application of charity property
Publicity for orders relating to trustees or other individuals
Entrusting charity property to official custodian, and termination of trust
Supplementary provisions as to property vested in official custodian
Schemes to establish common investment funds
Schemes to establish common deposit funds
Meaning of “Scottish recognised body” and “England and Wales charity” in sections 43 and 44
Power to authorise dealings with charity property, etc.
Power to authorise ex gratia payments, etc.
Power to give directions about dormant bank accounts of charities
Power to give advice and guidance
Power to determine membership of charity
Powers for preservation of charity documents
Proceedings by Commission
Proceedings by other persons
Report of section 22 inquiry to be evidence in certain proceedings
Powers in relation to certain English, Welsh and Scottish charities
Part 7 — CHARITY LAND
Supplementary provisions relating to dispositions
- State charity ownership and restriction status in land contracts
Supplementary provisions relating to mortgaging
- Include prescribed statements and certifications in charity mortgages
Browse 4 other sections in this Part — procedural / definitional / commencement
Restriction on dispositions
Release of charity rentcharges
Restrictions on mortgaging
Interpretation of Part 7
Part 8 — CHARITY ACCOUNTS, REPORTS AND RETURNS
Duty to keep accounting records
- Keep accounting records and preserve them for 6 years
Duty of auditors, etc. to report matters to Commission
- Auditors must immediately report serious matters to the Charity Commission
Annual returns by charities
- Prepare and send annual return to the Charity Commission
Offences
Fine up to £2,500- Fail to comply with charity reporting duties
Group accounts
- Prepare and audit group accounts for parent charities with subsidiaries
Browse 5 other sections in this Part — procedural / definitional / commencement
Part 9 — CHARITY TRUSTEES
Applications for incorporation
- Submit written application for charity incorporation signed by trustees
Nomination of trustees, and filling up vacancies
- Appoint trustees before incorporation and fill vacancies afterwards
Liability of trustees and others, notwithstanding incorporation
- Trustees remain personally responsible despite charity incorporation
Person acting as charity trustee while disqualified
2 years imprisonment- Act as charity trustee while disqualified
Supplementary provisions for purposes of section 88
- Charity trustees must follow Charity Commission guidance on trustee remuneration agreements
Power to relieve trustees, auditors, etc. from liability for breach of trust or duty
Other duties (1) — Crown / regulator
- Charity Commission can relieve trustees, auditors and examiners from personal liability for breaches they acted honestly and reasonably on Statutory regulator
Browse 16 other sections in this Part — procedural / definitional / commencement
Incorporation of trustees of a charity
Estate to vest in body corporate
Certificate to be evidence of compliance with requirements for incorporation
Power of Commission to amend certificate of incorporation
Records of applications and certificates
Enforcement of orders and directions
Gifts to charity before incorporation to have same effect afterwards
Execution of documents by incorporated body
Power of Commission to dissolve incorporated body
Interpretation of Chapter 1
Persons disqualified for being trustees of a charity
Remuneration of trustees, etc. providing services to charity
Disqualification of trustee receiving remuneration under section 88
Court's power to grant relief to apply to all auditors, etc. of charities which are not companies
Trustees' indemnity insurance
Trustees
Part 10 — CHARITABLE COMPANIES
Consent of Commission required for certain acts of charitable company
- Get Charity Commission consent for certain director transactions
Requirement to disclose charitable status
Fine up to £1,000- Disclose charitable status if your charity company name doesn't include 'charity' or 'charitable'
Duty of charity's auditors, etc. to report matters to Commission
- Auditors of charitable companies must report matters to the Charity Commission
Investigation of accounts
- Cooperate with Commission-ordered audit of your charity's accounts
Browse 6 other sections in this Part — procedural / definitional / commencement
Part 11 — CHARITABLE INCORPORATED ORGANISATIONS
Constitution
- Ensure your CIO constitution includes required content
Name and status
Fine up to £1,000- Display CIO name and status on all documents and premises
Application for registration
- Supply required documents when applying to register a CIO
Effect of registration
Other duties (1) — Crown / regulator
- CIO becomes a charity and a body corporate upon registration Statutory regulator
Conversion: consideration of application
Other duties (1) — Crown / regulator
- Charity Commission must decide conversion applications after consultation Statutory regulator
Conversion: supplementary
Other duties (1) — Crown / regulator
- Charity Commission must register new CIO and send conversion documents to registrar Statutory regulator
Amalgamation: supplementary
Other duties (1) — Crown / regulator
- Commission must register new CIO after amalgamation and send copy of entry Statutory regulator
Transfer of
- Transfer your CIO's property, rights and liabilities to another CIO
Browse 10 other sections in this Part — procedural / definitional / commencement
Nature and constitution
Civil consequences of failure to disclose name and status
Offences connected with name and status
Conversion of charitable company or registered society
Conversion of community interest company
Amalgamation of CIOs
Regulations about winding up, insolvency and dissolution
Power to transfer all property of unincorporated charity to one or more CIOs
Further provision about CIOs
Regulations
Part 12 — POWERS OF UNINCORPORATED CHARITIES
Transfer where charity has permanent endowment
- Ensure transferred permanent endowment property has substantially similar charitable purposes
Power of larger unincorporated charities to spend capital given for particular purpose
- Follow procedure to free endowment fund capital for spending
Browse 6 other sections in this Part — procedural / definitional / commencement
Power to transfer all property of unincorporated charity
Resolution not to take effect or to take effect at later date
Power to replace purposes of unincorporated charity
Power to modify powers or procedures of unincorporated charity
Power of unincorporated charities to spend capital: general
Power to spend capital subject to special trusts
Part 13 — FUNDING OF CHARITABLE INSTITUTIONS
Restrictions on conducting collections in a public place
Unlimited fine- Conduct a public collection without a certificate and permit
Restrictions on conducting door to door collections
Unlimited fine- Conduct unauthorised door-to-door collection
Determination of applications and issue of certificates
Other duties (1) — Crown / regulator
- Charity Commission must determine public collections certificate applications Statutory regulator
Applications for permits to conduct public charitable collections
- Apply for a permit before conducting a public charitable collection
Determination of applications and issue of permits
Other duties (1) — Crown / regulator
- Charity Commission must decide public collection permit applications within prescribed period Statutory regulator
Appeals against decisions of Commission
Other duties (1) — Crown / regulator
- Commission must comply with court directions on appeal Statutory regulator
Offences
Unlimited fine- Use unauthorised charity badge or provide false information
Prohibition on professional fund-raiser, etc. raising funds for charitable institution without an agreement in prescribed form
- Professional fund-raisers and commercial participators must have a formal written agreement
Professional fund-raisers, etc. required to indicate institutions benefiting and arrangements for remuneration
Unlimited fine- Fail to clearly state charity details and fees when fundraising
Other persons making appeals required to indicate institutions benefiting and arrangements for remuneration
Unlimited fine- Fail to disclose beneficiary charities and collector pay when fundraising
False statements relating to institutions which are not registered charities
Unlimited fine- Solicit money claiming a non-registered institution is a registered charity
Regulations about fund-raising
Fine up to £500- Fail to comply with fund-raising regulations
Reserve power to control fund-raising by charitable institutions
Fine up to £500- Fail to comply with charity fundraising regulations
Browse 17 other sections in this Part — procedural / definitional / commencement
Regulation of public charitable collections
Charitable appeals that are not public charitable collections
Other definitions for purposes of this Chapter
Exemption for local, short-term collections
Applications for certificates
Grounds for refusing to issue a certificate
Power to call for information and documents
Transfer of certificate between trustees of unincorporated charity
Withdrawal or variation, etc. of certificates
Refusal of permits
Withdrawal or variation, etc. of permits
Regulations
Exclusion of lower-paid collectors from provisions of section 152
Cancellation of payments and agreements made in response to appeals
Right of charitable institution to prevent unauthorised fund-raising
Interpretation of Chapter 2
Interpretation of Part 13
Part 14 — MISCELLANEOUS AND SUPPLEMENTARY
Register of charity mergers: supplementary
Other duties (1) — Crown / regulator
- Charity Commission must maintain public register of charity mergers Statutory regulator
Designation, etc. of religious charities
Other duties (1) — Crown / regulator
- Charity Commission must assess religious charity designation applications against statutory conditions Statutory regulator
Institutions which are not charities under the law of Northern Ireland
- Trustees must prepare annual financial statements and activity reports
Browse 23 other sections in this Part — procedural / definitional / commencement
Register of charity mergers
Pre-merger vesting declarations
Effect of registering charity merger on gifts to transferor
Application of Act in relation to designated religious charities
Manner of giving notice of charity meetings, etc.
Manner of executing documents
Transfer and evidence of title to property vested in trustees
Supply by Commission of copies of documents open to public inspection
Fees and other amounts payable to Commission
Enforcement of requirements by order of Commission
Enforcement of orders of Commission
Other provisions as to orders of Commission
Directions of the Commission
Miscellaneous provisions as to evidence
Restriction on institution of proceedings for certain offences
Orders and regulations
General interpretation
Amendments reflecting changes in company law
Further provision
Minor and consequential amendments
Repeals
Commencement
Short title
Schedules
(1) The Commission shall, as soon as reasonably practicable after...
Other duties (1) — Crown / regulator
- Charity Commission must submit annual report to Department Statutory regulator
(1) The Commission shall keep accounts and financial records in...
Other duties (1) — Crown / regulator
- Charity Commission must keep proper accounts and report annually Statutory regulator
(1) The functions of the Tribunal shall be exercised by...
Other duties (1) — Crown / regulator
- Tribunal panels must sit as directed by the President Tribunal / Court
(1) The President shall make arrangements for determining which of...
Other duties (1) — Crown / regulator
- President must arrange tribunal panel composition for each function Tribunal / Court
(1) This paragraph applies where a question which involves the...
Other duties (1) — Crown / regulator
- Charity Commission must pause action on charity law view until Tribunal decides Statutory regulator
(1) This paragraph applies where group accounts are prepared for...
- Include report on subsidiary undertakings in annual report
(1) The charity trustees— (a) of a parent charity, or...
- Ensure accounting records allow group accounts to comply with regulations
(1) This paragraph applies in relation to a financial year...
- Prepare group accounts if you are a parent charity
A CIO shall use and apply its property in furtherance...
- Use charity property only for its stated purposes
If the CIO is one whose members are liable to...
- Observe the CIO's constitution as if it were a binding contract
Nothing in paragraph 5 absolves the CIO's charity trustees from...
- Charity trustees must act within the CIO's constitution
It is the duty of— (a) each member of a...
- Act in good faith to further the CIO's charitable purposes
Browse 73 other Schedules — structural / supplementary
The members of the Commission shall hold and vacate office...
(1) This paragraph applies where the Department—
The Commission shall not be regarded as the servant or...
In Part 2 of Schedule 1 to the Northern Ireland...
. . . . . . . . . ....
In Part 7 of Schedule 1 to the Freedom of...
(1) An appointment of a person to hold office as...
The Department may, with the approval of the Department of...
(1) The Commission may with the approval of the Department...
(1) The Commission may make arrangements with the Department for...
(1) Expenditure incurred by the Commission may be defrayed as...
(1) In determining its own procedure the Commission may, in...
(1) Anything authorised or required to be done by the...
(1) The Tribunal shall consist of the President and its...
The President may, subject to rules under section 13, give...
Until the commencement of section 5(1) of the Justice (Northern...
In Part 2 of Schedule 1 to the Northern Ireland...
The Lord Chief Justice may designate a legal member of...
(1) The members of the Tribunal shall hold and vacate...
(1) A person shall not hold office as a member...
The Department of Justice may pay to the members of...
The Department of Justice may make staff and facilities available...
(1) Decisions of the Tribunal may be taken by majority...
(1) Except in the case of a reviewable matter (see...
(1) Paragraph 1(4)(a) does not apply in relation to an...
(1) In this Schedule references to “reviewable matters” are to—...
(1) An application may be made to the Tribunal for...
References in column 3 of the Table to the power...
(1) The Department may by order— (a) amend or otherwise...
(1) A question which— (a) has arisen in connection with...
(1) A question which involves either— (a) the operation of...
(1) Sub-paragraph (2) applies if— (a) paragraph 3(2) prevents the...
(1) Paragraph 3(2) does not apply in relation to any...
(1) No appeal or application may be made to the...
In this Schedule “charity law” means— (a) any statutory provision...
(1) In section 57(2) “connected person”, in relation to a...
(1) In paragraph 1(2)(c) “child” includes a stepchild.
For the purposes of paragraph 1(2)(g) a person controls an...
(1) For the purposes of paragraph 1(2)(h) any such connected...
(1) This paragraph applies for the purposes of this Schedule....
In section 69(3), the reference to a charity's most recent...
(1) Section 71(1) applies in relation to a requirement within...
The Department may by regulations make provision for determining for...
(1) The requirement in paragraph 3(2) does not apply to...
(1) The charity trustees of a charity shall preserve any...
(1) This paragraph applies where group accounts are prepared for...
(1) This paragraph applies where— (a) group accounts are prepared...
(1) Section 66(1) shall apply in relation to audits and...
(1) Section 67(2) to (5) and (7) shall apply in...
(1) Subject to anything in its constitution, a CIO has...
(1) Subject to any provision of a CIO's constitution permitted...
(1) A charity trustee of a CIO may not benefit...
A charity trustee of a CIO— (a) is entitled to...
(1) The Department may by regulations make provision about the...
(1) A CIO may by resolution of its members amend...
(1) A CIO shall send to the Commission a copy...
Money payable by a member to the CIO under the...
(1) Sub-paragraphs (2) and (3) are subject to sub-paragraph (4)....
(1) Nothing in paragraph 5 prevents a person from bringing...
Nothing in paragraph 5(3) affects any liability incurred by the...
(1) Section 5 of the Police, Factories, &c. (Miscellaneous Provisions)...
In Article 119(6) (religious denominations, charities, &c.) for “the Charities...
In section 63(1) (interpretation), for the definition of “Northern Ireland...
In Schedule 3 (disclosure for facilitating discharge of functions by...
(1) In section 21(2)(b) for “Article 9 of the Charities...
In section 38A(6) (power of registered societies to disapply section...
In Article 9 (grant of representation to trust corporation) in...
In Article 90(7) (teachers' residences provided, etc. by statutory loan...
In Article 217(10)(a) (interests to be disregarded), after “under” insert...
In Schedule 13 (provisions supplementing and interpreting Articles 332 to...
(1) Section 2(1) (activities which are not street trading) is...
In section 43(1) (interpretation), in the definition of “charitable trust”,...
In Schedule 1 (powers of seizure to which section 50...
Official guidance
Authoritative sources published by regulators or government explaining this legislation.
- CCNI: Concerns about charities (opens in a new tab) Detailed Guidance
- CCNI: Running your charity guidance (opens in a new tab) Detailed Guidance
- Trustee duties under Scottish charity law (opens in a new tab) Detailed Guidance
- Charity trustee duties (opens in a new tab) Detailed Guidance
- CCNI: Charity reporting and accounting overall summary (ARR01) (opens in a new tab) Detailed Guidance
- CCNI: Annual reporting (opens in a new tab) Detailed Guidance
- Register a charity in Northern Ireland with CCNI (opens in a new tab) Detailed Guidance
- CCNI: Section 167s (opens in a new tab) Detailed Guidance
- CCNI: Expression of Intent form (opens in a new tab) Detailed Guidance
- CCNI: Registering a charity (opens in a new tab) Detailed Guidance
- ... and 8 more
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