Charities and Non-Profit Organisations
With effect from 30 June 2014, the responsibility for the registration and on-going administration of charities and non-profit organisations (NPOs) was transferred from the Income Tax Department to the Guernsey Registry.
The Guernsey Registry now accepts applications for the registration and on-going administration of charities and NPOs. Information regarding charities can be found on the Guernsey Registry website: www.guernseyregistry.com/charities.
Queries regarding specific tax issues relating to charities and NPOs (such as their charitable status for tax purposes, the repayment of tax in respect of charitable donations etc.) should still be directed to the Income Tax Department: www.gov.gg/incometax.
Firms which administer a charity or NPO must ensure that their AML/CFT compliance arrangements are also applied to these entities. Further information about the money laundering or terrorist financing risks which businesses should mitigate against in relation to the administration of a charity or NPO is made available on the Registrar’s website and can be accessed here: www.guernseyregistry.com/article/113111/Risk-Awareness---money-laundering-and-the-financing-of-terrorism.