As charity registration has now begun, the Charity Commission for Northern Ireland is advising all charitable organisations to check if they are on one of the Commission’s registration lists, which are available below. And, if they are not yet on one of the three registration lists, there are a number of steps (see First steps outlined further down this page) they need to take to ensure the Commission calls them forward to apply for charity registration.
The Commission has created three registration lists, each containing a directory of organisations which will be called forward to register. The three lists are available to view by clicking on the words in blue:
- Deemed list: organisations registered with Her Majesty’s Revenue and Customs (HMRC) for charitable tax exemptions by 19 August 2013. This list is set in law and cannot be changed or added to.
- Non-deemed list: all other charitable organisations, whether long or newly established, which are not registered with HMRC. Organisations will be added to this list as they come forward.
- Special circumstances list: organisations which have made a case to have their application brought forward or have been placed on this list by the Commission. Organisations may be moved from the deemed list to the special circumstances list. Organisations can only be added to this list by the Commission.
The Commission will call forward organisations from each of the three lists in set tranches over coming years, ensuring that registration can be managed in a fair and efficient manner.
In order to ensure your organisation will be called forward, the Commission would therefore urge all charities in Northern Ireland to undertake one of the following actions, as appropriate:
If you are on the deemed list and the details are correct - you don’t need to take any action at this stage. The Commission will be in touch with you regarding registration in due course. In the future, you will be able check the Commission’s website to see which tranche you will be called forward in.
If you are on the deemed list but the details are incorrect – please update the Charity Commission by emailing your organisation’s name, the information to be updated and your contact details to firstname.lastname@example.org
If you are not on the deemed list but you think you held charitable tax status granted by HMRC before 19 August 2013 – please email email@example.com with your charity name, contact name, telephone number, postal address, email address, HMRC reference number and the approximate date on which charitable tax status was granted.
If you are not on the deemed list and you were granted charitable tax status by HMRC after 19 August 2013 – please complete the online Expression of intent form to provide your details to the Commission, enabling you to be called forward to apply for charity registration.
If you are not on the deemed list and have never applied for charitable tax status by HMRC – please complete the online Expression of intent form to provide your details to the Commission, enabling you to be called forward to apply for charity registration.
If you think there are special circumstances which will apply to your registration - for example you think you are one of a number of similar organisations that could be assessed as a grouped registration or you need to use a particular power set out in the Charities Act for which registration is a condition. Please complete the online Expression of intent form, outlining any special circumstances which you think apply in your case.
If you would like to start a new charity once the Commission has begun registration – please complete the online Expression of intent form to provide your details to the Commission, enabling you to be called forward to apply for charity registration. You will need to successfully register as a charity with the Commission if you wish to apply to HMRC for charitable tax exemptions.
For further information or advice contact the Commission on firstname.lastname@example.org, telephone: 028 3832 0220 or TextPhone: 028 3834 7639. Please quote your HMRC reference number (if applicable) when contacting us.
You will find more information and detailed guidance on the registration process in the Commission’s Registering as a charity in Northern Ireland guidance, which will be available online soon.