The Guernsey Registry is responsible for the registration and on-going administration of charities and non-profit organisations (NPOs). It accepts applications for the registration and on-going administration of charities and NPOs. Information regarding charities can be found on the Guernsey Registry website: www.guernseyregistry.com/charities.
Queries regarding specific tax issues relating to charities and NPOs (such as their charitable status for tax purposes, the repayment of tax in respect of charitable donations etc.) should be directed to Revenue Services: www.gov.gg/incometax.
Firms which administer a charity or NPO must ensure that their AML/CFT/CPF compliance arrangements are also applied to these entities. Further information about the money laundering or terrorist financing risks which businesses should mitigate against in relation to the administration of a charity or NPO is made available on the Registrar’s website and can be accessed here.