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Charities Act (Northern Ireland) 2008

2008 nia 12 · Enacted 9 September 2008 · Extends to Northern Ireland

Up to date with all changes known to legislation.gov.uk, revised to 30 March 2022.

An Act to provide for the establishment and functions of the Charity Commission for Northern Ireland and the Charity Tribunal for Northern Ireland; to make provision about the law of charities, including provision about charitable incorporated organisations; to make further provision about public charitable collections and other fund-raising carried on in connection with charities and other institutions; and for connected purposes.

[9th September 2008]

BE IT ENACTED by being passed by the Northern Ireland Assembly and assented to by Her Majesty as follows:C1

Annotations to the whole text

Modifications

C1

Act modified (19.8.2013) by The Charities Act 2008 (Transitional Provision) Order (Northern Ireland) 2013 (S.R. 2013/211), art. 2(1)

Contents

  1. Part 1: INTRODUCTORY
  2. 1Meaning of “charity”
  3. 2Meaning of “charitable purpose”
  4. 3The public benefit requirement
  5. 4Guidance as to operation of public benefit requirement
  6. 5Special provisions about recreational charities, sports clubs, etc.
  7. Part 2: THE CHARITY COMMISSION FOR NORTHERN IRELAND
  8. Establishment of the Commission
  9. 6The Charity Commission for Northern Ireland
  10. The Commission's objectives, general functions, etc.
  11. 7The Commission's objectives
  12. 8The Commission's general functions
  13. 9The Commission's general duties
  14. 10The Commission's incidental powers
  15. The official custodian for charities in Northern Ireland Not yet in force
  16. 11The official custodian for charities in Northern Ireland Not yet in force
  17. Part 3: THE CHARITY TRIBUNAL FOR NORTHERN IRELAND
  18. 12The Charity Tribunal for Northern Ireland
  19. 13Practice and procedure
  20. 14Appeal from Tribunal
  21. 15Intervention by Attorney General
  22. Part 4: REGISTRATION OF CHARITIES AND CHARITABLE NAMES
  23. The register of charities
  24. 16Register of charities
  25. 16APower to set thresholds for exemption from registration
  26. 16BCharities exempted under section 16A: information
  27. 16CCharities exempted under section 16A: consequential provision
  28. 17Duties of trustees in connection with registration
  29. 18Effect of, and claims and objections to, registration
  30. 19Status of registered charity to appear on official publications, etc.
  31. Charity names
  32. 20Power of Commission to require charity's name to be changed
  33. 21Effect of direction under section 20 where charity is a company
  34. Part 5: INFORMATION POWERS
  35. 22General power to institute inquiries
  36. 23Power to call for documents and search records
  37. 24Disclosure of information by and to the Commission
  38. 25Supply of false or misleading information to Commission, etc.
  39. Part 6: APPLICATION OF PROPERTY CY-PRÈS AND ASSISTANCE AND SUPERVISION OF CHARITIES BY COURT AND COMMISSION
  40. Extended powers of Court and variation of charters
  41. 26Occasions for applying property cy-près
  42. 27Application cy-près of gifts of donors unknown or disclaiming
  43. 28Application cy-près of gifts made in response to certain solicitations
  44. 29Cy-près schemes
  45. 29AGifts for mixed purposes
  46. 30Charities governed by charter
  47. Powers of Commission to make schemes and act for protection of charities, etc.
  48. 31Concurrent jurisdiction with High Court for certain purposes
  49. 32Further powers to make schemes or alter application of charitable property
  50. 33Power to act for protection of charities
  51. 34Power to suspend or remove trustees, etc. from membership of charity
  52. 35Supplementary provisions relating to interim manager appointed for a charity
  53. 36Power to give specific directions for protection of charity
  54. 37Power to direct application of charity property
  55. 38Copy of order under section 33, 34, 36 or 37, and Commission's reasons, to be sent to charity
  56. 39Publicity relating to schemes
  57. 40Publicity for orders relating to trustees or other individuals
  58. Property vested in official custodian Not yet in force
  59. 41Entrusting charity property to official custodian, and termination of trust Not yet in force
  60. 42Supplementary provisions as to property vested in official custodian Not yet in force
  61. Establishment of common investment or deposit funds Not yet in force
  62. 43Schemes to establish common investment funds Not yet in force
  63. 44Schemes to establish common deposit funds Not yet in force
  64. 45Meaning of “Scottish recognised body” and “England and Wales charity” in sections 43 and 44 Not yet in force
  65. Additional powers of Commission
  66. 46Power to authorise dealings with charity property, etc.
  67. 47Power to authorise ex gratia payments, etc.
  68. 48Power to give directions about dormant bank accounts of charities
  69. 49Power to give advice and guidance
  70. 50Power to determine membership of charity
  71. 51Powers for preservation of charity documents
  72. 52Power to enter premises
  73. Legal proceedings relating to charities
  74. 53Proceedings by Commission
  75. 54Proceedings by other persons
  76. 55Report of section 22 inquiry to be evidence in certain proceedings
  77. Property held on behalf of English, Welsh and Scottish charities
  78. 56Powers in relation to certain English, Welsh and Scottish charities
  79. Part 7: CHARITY LAND Not yet in force
  80. 57Restriction on dispositions Not yet in force
  81. 58Supplementary provisions relating to dispositions Not yet in force
  82. 59Release of charity rentcharges Not yet in force
  83. 60Restrictions on mortgaging Not yet in force
  84. 61Supplementary provisions relating to mortgaging Not yet in force
  85. 62Interpretation of Part 7 Not yet in force
  86. Part 8: CHARITY ACCOUNTS, REPORTS AND RETURNS
  87. 63Duty to keep accounting records
  88. 64Annual statements of accounts
  89. 65Annual audit or examination of charity accounts
  90. 66Supplementary provisions relating to audits, etc.
  91. 67Duty of auditors, etc. to report matters to Commission
  92. 68Annual reports
  93. 69Public inspection of annual reports, etc.
  94. 70Annual returns by charities
  95. 71Offences
  96. 72Group accounts
  97. Part 9: CHARITY TRUSTEES
  98. Chapter 1: INCORPORATION OF CHARITY TRUSTEES Not yet in force
  99. 73Incorporation of trustees of a charity Not yet in force
  100. 74Estate to vest in body corporate Not yet in force
  101. 75Applications for incorporation Not yet in force
  102. 76Nomination of trustees, and filling up vacancies Not yet in force
  103. 77Liability of trustees and others, notwithstanding incorporation Not yet in force
  104. 78Certificate to be evidence of compliance with requirements for incorporation Not yet in force
  105. 79Power of Commission to amend certificate of incorporation Not yet in force
  106. 80Records of applications and certificates Not yet in force
  107. 81Enforcement of orders and directions Not yet in force
  108. 82Gifts to charity before incorporation to have same effect afterwards Not yet in force
  109. 83Execution of documents by incorporated body Not yet in force
  110. 84Power of Commission to dissolve incorporated body Not yet in force
  111. 85Interpretation of Chapter 1 Not yet in force
  112. Chapter 2: OTHER PROVISIONS RELATING TO CHARITY TRUSTEES
  113. 86Persons disqualified for being trustees of a charity
  114. 87Person acting as charity trustee while disqualified
  115. 88Remuneration of trustees, etc. providing services to charity
  116. 89Supplementary provisions for purposes of section 88
  117. 90Disqualification of trustee receiving remuneration under section 88
  118. 91Power to relieve trustees, auditors, etc. from liability for breach of trust or duty
  119. 92Court's power to grant relief to apply to all auditors, etc. of charities which are not companies Not yet in force
  120. 93Trustees' indemnity insurance
  121. 94Trustees Not yet in force
  122. Part 10: CHARITABLE COMPANIES
  123. 95Winding up Not yet in force
  124. 96Alteration of objects ...
  125. 97Invalidity of certain transactions Not yet in force
  126. 98Consent of Commission required for approval etc by members of charitable companies
  127. 99Consent of Commission required for certain acts of charitable company
  128. 100Requirement to disclose charitable status
  129. 101Civil consequences of failure to make required disclosure
  130. 102Criminal consequences of failure to make required disclosure
  131. 103Duty of charity's auditors, etc. to report matters to Commission
  132. 104Investigation of accounts
  133. Part 11: CHARITABLE INCORPORATED ORGANISATIONS Not yet in force
  134. Nature and constitution Not yet in force
  135. 105Nature and constitution Not yet in force
  136. 106Constitution Not yet in force
  137. 107Name and status Not yet in force
  138. 108Civil consequences of failure to disclose name and status Not yet in force
  139. 109Offences connected with name and status Not yet in force
  140. Registration Not yet in force
  141. 110Application for registration Not yet in force
  142. 111Effect of registration Not yet in force
  143. Conversion, amalgamation and transfer Not yet in force
  144. 112Conversion of charitable company or registered society Not yet in force
  145. 113Conversion: consideration of application Not yet in force
  146. 114Conversion: supplementary Not yet in force
  147. 115Conversion of community interest company Not yet in force
  148. 116Amalgamation of CIOs Not yet in force
  149. 117Amalgamation: supplementary Not yet in force
  150. 118Transfer of CIO's undertaking Not yet in force
  151. Winding up, insolvency and dissolution Not yet in force
  152. 119Regulations about winding up, insolvency and dissolution Not yet in force
  153. Miscellaneous Not yet in force
  154. 120Power to transfer all property of unincorporated charity to one or more CIOs Not yet in force
  155. 121Further provision about CIOs Not yet in force
  156. 122Regulations Not yet in force
  157. Part 12: POWERS OF UNINCORPORATED CHARITIES
  158. Transfer of property
  159. 123Power to transfer all property of unincorporated charity
  160. 124Resolution not to take effect or to take effect at later date
  161. 125Transfer where charity has permanent endowment
  162. Modification of purposes, powers or procedure
  163. 126Power to replace purposes of unincorporated charity
  164. 127Power to modify powers or procedures of unincorporated charity
  165. Spending of capital
  166. 128Power of unincorporated charities to spend capital: general
  167. 129Power of larger unincorporated charities to spend capital given for particular purpose
  168. 130Power to spend capital subject to special trusts
  169. Part 13: FUNDING OF CHARITABLE INSTITUTIONS
  170. Chapter 1: PUBLIC CHARITABLE COLLECTIONS Not yet in force
  171. Preliminary Not yet in force
  172. 131Regulation of public charitable collections Not yet in force
  173. 132Charitable appeals that are not public charitable collections Not yet in force
  174. 133Other definitions for purposes of this Chapter Not yet in force
  175. Restrictions on conducting collections Not yet in force
  176. 134Restrictions on conducting collections in a public place Not yet in force
  177. 135Restrictions on conducting door to door collections Not yet in force
  178. 136Exemption for local, short-term collections Not yet in force
  179. Public collections certificates Not yet in force
  180. 137Applications for certificates Not yet in force
  181. 138Determination of applications and issue of certificates Not yet in force
  182. 139Grounds for refusing to issue a certificate Not yet in force
  183. 140Power to call for information and documents Not yet in force
  184. 141Transfer of certificate between trustees of unincorporated charity Not yet in force
  185. 142Withdrawal or variation, etc. of certificates Not yet in force
  186. Permits Not yet in force
  187. 143Applications for permits to conduct public charitable collections Not yet in force
  188. 144Determination of applications and issue of permits Not yet in force
  189. 145Refusal of permits Not yet in force
  190. 146Withdrawal or variation, etc. of permits Not yet in force
  191. 147Appeals against decisions of Commission Not yet in force
  192. Supplementary Not yet in force
  193. 148Regulations Not yet in force
  194. 149Offences Not yet in force
  195. Chapter 2: CONTROL OF FUND-RAISING FOR CHARITABLE INSTITUTIONS
  196. Control of fund-raising
  197. 150Prohibition on professional fund-raiser, etc. raising funds for charitable institution without an agreement in prescribed form Not yet in force
  198. 151Professional fund-raisers, etc. required to indicate institutions benefiting and arrangements for remuneration Not yet in force
  199. 152Other persons making appeals required to indicate institutions benefiting and arrangements for remuneration Not yet in force
  200. 153Exclusion of lower-paid collectors from provisions of section 152 Not yet in force
  201. 154Cancellation of payments and agreements made in response to appeals Not yet in force
  202. 155Right of charitable institution to prevent unauthorised fund-raising Not yet in force
  203. 156False statements relating to institutions which are not registered charities
  204. Supplementary Not yet in force
  205. 157Regulations about fund-raising Not yet in force
  206. 158Reserve power to control fund-raising by charitable institutions Not yet in force
  207. Interpretation
  208. 159Interpretation of Chapter 2
  209. Chapter 3: INTERPRETATION OF PART 13 Not yet in force
  210. 160Interpretation of Part 13 Not yet in force
  211. Part 14: MISCELLANEOUS AND SUPPLEMENTARY
  212. Merger of charities
  213. 161Register of charity mergers
  214. 162Register of charity mergers: supplementary
  215. 163Pre-merger vesting declarations
  216. 164Effect of registering charity merger on gifts to transferor
  217. Religious charities
  218. 165Application of Act in relation to designated religious charities
  219. 166Designation, etc. of religious charities
  220. Institutions which are not charities under the law of Northern Ireland Not yet in force
  221. 167Institutions which are not charities under the law of Northern Ireland Not yet in force
  222. Other matters
  223. 168Manner of giving notice of charity meetings, etc.
  224. 169Manner of executing documents
  225. 170Transfer and evidence of title to property vested in trustees
  226. 171Supply by Commission of copies of documents open to public inspection
  227. 172Fees and other amounts payable to Commission
  228. 173Enforcement of requirements by order of Commission
  229. 174Enforcement of orders of Commission
  230. 175Other provisions as to orders of Commission
  231. 176Directions of the Commission
  232. 177Miscellaneous provisions as to evidence
  233. 178Restriction on institution of proceedings for certain offences
  234. Supplementary
  235. 179Orders and regulations
  236. 180General interpretation
  237. 181Amendments reflecting changes in company law
  238. 182Further provision
  239. 183Minor and consequential amendments
  240. 184Repeals
  241. 185Commencement
  242. 186Short title
  243. Schedule 1: THE CHARITY COMMISSION FOR NORTHERN IRELAND
  244. Terms of appointment
  245. 1Paragraph 1
  246. 2Paragraph 2
  247. Remuneration, etc.
  248. 3Paragraph 3
  249. Staff
  250. 4Paragraph 4
  251. 5Paragraph 5
  252. Annual report
  253. 6Paragraph 6
  254. Money
  255. 7Paragraph 7
  256. 8Paragraph 8
  257. Procedure
  258. 9Paragraph 9
  259. Performance of functions by staff
  260. 9AParagraph 9A
  261. Power to transfer property
  262. 10Paragraph 10
  263. Status
  264. 11Paragraph 11
  265. The Northern Ireland Assembly Disqualification Act 1975 (c. 25)
  266. 12Paragraph 12
  267. The Commissioner for Complaints (Northern Ireland) Order 1996 (NI 7)
  268. 13Paragraph 13 Repealed
  269. The Freedom of Information Act 2000 (c. 36)
  270. 14Paragraph 14
  271. Schedule 2: THE CHARITY TRIBUNAL
  272. Membership
  273. 1Paragraph 1
  274. 2Paragraph 2
  275. Terms of appointment
  276. 3Paragraph 3
  277. 4Paragraph 4
  278. Remuneration, etc.
  279. 5Paragraph 5
  280. Staff and facilities
  281. 6Paragraph 6
  282. Panels
  283. 7Paragraph 7
  284. 8Paragraph 8
  285. Practice and procedure
  286. 9Paragraph 9
  287. 10Paragraph 10
  288. Transitory provision
  289. 11Paragraph 11 Repealed
  290. The Northern Ireland Assembly Disqualification Act 1975 (c. 25)
  291. 12Paragraph 12
  292. Schedule 3: APPEALS AND APPLICATIONS TO TRIBUNAL
  293. Appeals: general
  294. 1Paragraph 1
  295. Appeals: orders under section 23
  296. 2Paragraph 2
  297. Reviewable matters
  298. 3Paragraph 3
  299. Reviews
  300. 4Paragraph 4
  301. Interpretation: remission of matters to Commission
  302. 5Paragraph 5
  303. Power to amend Table, etc.
  304. 6Paragraph 6
  305. Schedule 4: REFERENCES TO THE TRIBUNAL
  306. References by the Commission
  307. 1Paragraph 1
  308. References by Attorney General
  309. 2Paragraph 2
  310. Powers of Commission in relation to matters referred to Tribunal
  311. 3Paragraph 3
  312. Suspension of time limits while reference in progress
  313. 4Paragraph 4
  314. Agreement for Commission to act while reference in progress
  315. 5Paragraph 5
  316. Appeals and applications in respect of matters determined on references
  317. 6Paragraph 6
  318. Interpretation
  319. 7Paragraph 7
  320. Schedule 5: MEANING OF “CONNECTED PERSONS” FOR PURPOSES OF SECTION 57(2)
  321. 1Paragraph 1
  322. 2Paragraph 2
  323. 3Paragraph 3
  324. 4Paragraph 4
  325. Schedule 6: GROUP ACCOUNTS
  326. Interpretation
  327. 1Paragraph 1
  328. Accounting records
  329. 2Paragraph 2
  330. Preparation of group accounts
  331. 3Paragraph 3
  332. Exceptions relating to requirement to prepare group accounts
  333. 4Paragraph 4
  334. Preservation of group accounts
  335. 5Paragraph 5
  336. Audit accounts of larger groups
  337. 6Paragraph 6
  338. Examination of accounts of smaller groups
  339. 7Paragraph 7
  340. Supplementary provisions relating to audits, etc.
  341. 8Paragraph 8
  342. Duty of auditors, etc. to report matters to Commission
  343. 9Paragraph 9
  344. Annual reports
  345. 10Paragraph 10
  346. Public inspection of annual reports, etc.
  347. 11Paragraph 11
  348. Offences
  349. 12Paragraph 12
  350. Aggregate gross income
  351. 13Paragraph 13
  352. Schedule 7: FURTHER PROVISION ABOUT CHARITABLE INCORPORATED ORGANISATIONS Not yet in force
  353. Powers Not yet in force
  354. 1Paragraph 1 Not yet in force
  355. Constitutional requirements Not yet in force
  356. 2Paragraph 2 Not yet in force
  357. 3Paragraph 3 Not yet in force
  358. 4Paragraph 4 Not yet in force
  359. Third parties Not yet in force
  360. 5Paragraph 5 Not yet in force
  361. 6Paragraph 6 Not yet in force
  362. 7Paragraph 7 Not yet in force
  363. 8Paragraph 8 Not yet in force
  364. Duties Not yet in force
  365. 9Paragraph 9 Not yet in force
  366. 10Paragraph 10 Not yet in force
  367. Personal benefit and payments Not yet in force
  368. 11Paragraph 11 Not yet in force
  369. 12Paragraph 12 Not yet in force
  370. Procedure Not yet in force
  371. 13Paragraph 13 Not yet in force
  372. Amendment of constitution Not yet in force
  373. 14Paragraph 14 Not yet in force
  374. Registration and coming into effect of amendments Not yet in force
  375. 15Paragraph 15 Not yet in force
  376. Schedule 8: MINOR AND CONSEQUENTIAL AMENDMENTS
  377. The Police, Factories, &c. (Miscellaneous Provisions) Act 1916 (c. 31) Not yet in force
  378. 1Paragraph 1 Not yet in force
  379. The Industrial and Provident Societies Act (Northern Ireland) 1969 (c. 24) Not yet in force
  380. 2Paragraph 2 Not yet in force
  381. The Administration of Estates (Northern Ireland) Order 1979 (NI 14) Not yet in force
  382. 3Paragraph 3 Not yet in force
  383. The Education and Libraries (Northern Ireland) Order 1986 (NI 3) Not yet in force
  384. 4Paragraph 4 Not yet in force
  385. The Companies (Northern Ireland) Order 1986 (NI 6) Not yet in force
  386. 5Paragraph 5 Not yet in force
  387. 6Paragraph 6 Not yet in force
  388. The Street Trading Act (Northern Ireland) 2001 (c. 8) Not yet in force
  389. 7Paragraph 7 Not yet in force
  390. The Trustee Act (Northern Ireland) 2001 (c. 14)
  391. 8Paragraph 8
  392. The Criminal Justice and Police Act 2001 (c. 16)
  393. 9Paragraph 9
  394. The Housing (Northern Ireland) Order 2003 (NI 2)
  395. 10Paragraph 10
  396. The Companies (Audit, Investigations and Community Enterprise) Act 2004 (c. 27)
  397. 11Paragraph 11
  398. The Pensions (Northern Ireland) Order 2005 (NI 1)
  399. 12Paragraph 12
  400. The Companies Act 2006 (c. 46)
  401. 13Paragraph 13
  402. Schedule 9REPEALS