Types of charities and non profit organisations
The registration prefixes of NP and CH are no longer relevant to identifying whether an entity is a charity or non-profit organisation (NPO) as a number of entities were recategorised in April 2022 when the public benefit and charitable purpose tests were applied in line with The Charities etc. (Guernsey and Alderney) Ordinance, 2021.
The entity type of all registered charities and NPOs is public information and can be viewed on the Charities Portal. It states if the entity meets the public benefit test or is an NPO which means it is for the non-financial benefit of members. The entity types also state if the entity is internationally activity, a branch of a UK registered charity, a Channel Island charity/NPO, or domestic. If domestic, the entity type also states if it is compulsory because it is publicly funded and has assets worth £100,000 or more, or/and an average or required turnover of £20,000 or more. When that entity type is voluntary it will state if this is because it is privately funded and if it does not state this it will be because the entity is publicly funded and below the turnover and asset thresholds mentioned earlier.
The following guidance is to assist charities/NPOs to understand the different entity types. It does not replace the legislation and in many cases the Registrar will require additional information in order to determine the entity type.