The Charities etc. (Guernsey and Alderney) Ordinance, 2021 sets out 18 matters that must be considered and referred to in the, written and adopted, rules by which charities/NPOs operate to protect their charitable purposes and good works from divergence, misappropriation, fraud, financing of terrorism, money laundering, bribery and corruption, and the financing of the proliferation of weapons of mass destruction. The law does not state how the charity/NPO should address these matters and provided they are compliant with the regulations they must record their decision regarding each matter in a written document which all managing officials must abide by and which must be submitted to the Registry. Charities/NPOs which are controlled and directed by a corporate service provider who is registered and regulated by the Guernsey Financial Services Commission, are granted some exemptions from these matters.
All registered charities/NPOs must submit a copy of their Governing Documents, ensure that they are compliant and that the Registry have the latest active version.
Please refer to the guidance and templates available on the Association of Guernsey Charities website which includes a template addendum which enables Trusts, LBGs and Foundations to be compliant.