Charities

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.

Welcome to the Isle of Man Charities Website

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.

Registration

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.

Other

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.

Regulation

The prevailing legislation in relation to Charities in the Isle of Man includes:-

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: . the new International Standards on Auditing (ISAs) (UK and Ireland) which apply to audits of financial statements of charities for periods ending on or after 15 December 2010; and changes in the legislative and regulatory framework, in particular to recognise a new regulator in Northern Ireland and changes to reporting thresholds APB PN 146 - 16 March 2011

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