Bailiwick Charity Law (since April 2022)

A new charity law came into force on 26 April 2022. It sets out who must register with the Guernsey Registry, what counts as a charity, and how charities must be run.

Who needs to register?

• International charities (those sending money outside the Bailiwick): all must register, whatever their size.

• Local charities: must register if they have income of £20,000 or more a year or assets of £100,000 or more.

• Smaller charities can choose to register voluntarily.
  - See the Registry’s guidance on registration thresholds.

To be recognised as a charity, an organisation must:

• Fit within one of the official charitable purposes listed in the law, and

• Provide a public benefit (the benefit must be for the wider community, not just members).
  - https://www.guernseyregistry.com/CHttpHandler.ashx?id=171783&p=0See the Registry’s guidance on charitable purposes and public benefit.

Oversight and compliance

The Guernsey Registry manages the Charity Register and makes sure organisations follow the law. If a charity does not comply, there can be civil or criminal penalties.
- Read more about how the Registry regulates charities.

Financial statements

Charities must make their financial statements available to the public if asked. These must be prepared in line with Registry requirements.
- See the Registry’s guidance on charity financial statements.

Deadlines and governance

The law also required charities to update their governing documents and, for some, put in place an anti-financial crime policy.

• Most charities had to update their governing documents by 30 June 2023.

• International charities had earlier deadlines:

  • Governing document by 31 December 2022

  • Anti-financial crime policy by 30 November 2022
    - See the Registry’s guidance on governance and compliance.