Charity Law in Northern Ireland

The Charities (NI) Order 2007 was laid before parliament on 29 January 2007. It is due to become legislation in Spring 2007. Following this, subordinate legislation can be passed to establish the Charity Commission by the end of the Summer. It is hoped that the first registrations will take place by the end of December 2007.

In addition to introducing a Charity Commission, a Charity Tribunal for Northern Ireland will also be established. The new law will:

• Introduce a statutory definition of ‘charity’ and a list of charitable purposes, similar to those in the English Charities Act 2006;
• Establish a full regulatory system for charities;
• Regulate public charitable collections;
• Introduce a thorough annual accounting and reporting regime;
• Establish new rules relating to trustees, with regard to areas such as disqualification and remuneration; and
• Provide a new optional corporate legal form (the charitable incorporated organisation).

Until the establishment of Northern Ireland’s Charity Commission, the Department for Social Development (DSD) is the main charity authority in Northern Ireland, with responsibility for policy and most legislation that relates to charities in the area.