Summary of Charity/NPO regulations and requirements
The regulations applied to Guernsey and Alderney registered charities and non profit organisations were enhanced by the Charities etc. (Guernsey and Alderney) Ordinance, 2021 which came into force by Regulations on 29 April 2022 and transitional provisions were applied to any charity/NPO that was on the register as at this date in relation to the various requirements in accordance with The Charities etc. (Amendments, Exemptions, Governance and Specified Amount) (Guernsey and Alderney) Regulations, 2022. Below is document containing a visual timeline of the various commencement dates along with a summary document providing details on each of the requirements.
The legal requirements that may result in a submission:
- All registered charities/NPOs are required to take measures when funds are received, payments made or contracts are entered into when they are worth over certain amount (or where they are unusual). Please see guidance below.
- All registered charities/NPOs are required to validate their registered information as at the 31December each year on the following day, 01 January and the deadline for this validation is the 28 February.
- All registered charities/NPOs are required to update the register within 21 days of any changes please see Updating the details of a Charity/NPO - Guernsey Registry for how to submit changes and Uploading Charity/NPO documents - Guernsey Registry for how to submit documents.
- Compulsory registered charities/NPOs are require to submit a copy of the financial statements within 12 months following their financial year end.
- Internationally active charities/NPOs (who are not branches or Channel Island entity types) are required to conduct annual risk assessments and submit a copy of their anti-financial crime policy.
The guidance documents below are to assist registered charities/NPOs to understand the requirements that apply to them and the thresholds that trigger measures to be undertaken. It does not replace the legislation and it does not cover all matters addressed in the legislation. It is important that charities/NPOs familiarise themselves with the legislation to ensure that they are fully aware of all their requirements.