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Compulsory registration for all charities and non profit organisations in Alderney

In 2008, the States of Guernsey introduced legislation which required most charities and non profit organisations ("NPOs") based in Guernsey, Jethou and Herm to register with the Director of Income Tax (now the Registrar of Charities & NPOs) and to provide certain details to him.

The definition of "NPO" is very widely drawn in the Law, and includes sports and social clubs, professional associations, residents associations and other similar bodies.

At the time, registration for charities and NPOs based in Alderney was voluntary, but following amendment to the Guernsey legislation and with the approval of the States of Alderney, it is now compulsory for them to register.

The relevant legislation took effect on 4 April 2011, and any charities and NPOs who have not already registered are, therefore, required to now do so. However, there is an exemption from the requirement to register for any charity or NPO where gross annual income is less than £5,000 or whose gross assets and funds are less than £10,000. Whilst the Law imposes a requirement to register immediately, the Registrar is prepared to allow 2 months for charities and NPOs to complete and submit the application for registration, and they should do so by 30 June 2011.

Further information may be obtained from the Income Tax Office website, using the following link https://gov.gg/ccm/navigation/income-tax/charities-and-non-profit-organisations. There are various notes regarding the application process, together with the application form itself, which can be downloaded for completion.

Further information may be obtained from the Income Tax Office, by email (npo@tax.gov.gg), letter or telephone on 724711.

Issued by: Richard Green, Deputy Director, Income Tax Office