Resources
Charity Law
A new charity law came into force in 2022. It sets out who must register with the Guernsey Registry, what counts as a charity, and how charities must be run. The law aims to improve transparency and accountability in the charity sector. Committee members are responsible for ensuring the organisation follows the law and uses its funds for its stated charitable purposes.
Who needs to register?
International charities (those sending gifts and funding to, or receiving donations from 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.
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).
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
It is recommended that Charities make their financial statements available to the public if asked. These must be prepared in line with Registry requirements.
Guidance on charity financial statements.