This section of the website is intended as a guide, and should not be construed as legal advice or an authoritative statement of the law.
In this website you will find a range of practical and useful information in relation to Isle of Man registered charities and the process for an entity to become a registered charity.
Please navigate using the links in the left hand column.
Overview, Roles & Regulation
The General Registry is the joint regulator of charities in the Isle of Man in conjunction with HM Attorney General’s Chambers.
The General Registry has specific statutory roles in relation to the registration of charities and the receipt of statutory statements, accounts and other documents in relation to charities.
Protection & Enforcement
HM Attorney General’s Chambers has specific statutory roles in relation to acting for the protection of charities, taking action to enforce legal requirements placed on Trustees and exercising his statutory powers to authorise certain steps by charities
- Please use this Hyperlink to see contact information for the Attorney General’s Chambers.
If a charitable company wishes to incorporate without a designated suffix (Ltd or Limited) the proposed company will also need to apply for a licence from the Attorney General (prior to incorporation).
The registration of companies in the Isle of Man is undertaken by the Companies Registry.
- Please use this Hyperlink to see contact information for the Companies Registry.
- Please use this Hyperlink to access a selection of charitable information from other Government Departments.
The prevailing legislation in relation to Charities in the Isle of Man includes:-
- Charities Act 1962
- Charities Act 1986
- Charities Registration Act 1989
- Charities (General) Regulations 1990
Copies of which are available for review and download from this website.
APB publishes Practice Note 11 (Revised) - The Audit of Charities in the UK
The Auditing Practices Board (APB) of the FRC today publishes a revision of Practice Note 11 “The Audit of Charities in the UK”. An exposure draft of the revised Practice Note was issued in October 2010 for public comment.
The revision updates the current guidance to reflect: .
APB PN 146 - 16 March 2011
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