Charities

HM Attorney General is the registrar and regulator of charities registered in the Isle of Man. 

Information concerning the Charities Registration and Regulation Act 2019, which came wholly into force on 1 April 2020, and the Charities Regulations 2020 (“the 2020 Regulations”) can be found in the documents published on this page, including the Charities Bulletins. 

Detailed information and guidance concerning the operation of the Charities Register, the regulation of Manx charities and the requirements with which registered charities are required to comply, can be uploaded from this page.  More guidance will be published here as soon as available.  The Registration Application Form, Notification Form, templates for receipts and payments accounts and annual reports can also be uploaded from this page and the model governing instruments are available on this page for downloading. 

As more information is added, the format of this page will be changed so that it will become an introductory page with categories of information being grouped together on separate pages accessed from it. 

A document containing general frequently asked questions (FAQs) has been published here, as has guidance concerning the filing of documents and the holding of AGMs during the Coronavirus pandemic. These will be kept under review and updated as necessary. 

The process of transferring charity files from the Central Registry to the Attorney General’s Chambers is presently underway. This will enable the information which is required to be held on the Register as per Regulation 4 of the 2020 Regulations to be uploaded so that it can be accessed online. In the meantime, the Index of Charities Registered continues to be available for reference. Charities removed from the Register on or after 1 April 2020 are included on separate index, also published here. Any publically available information concerning a charity which has not yet been uploaded can be obtained by making a written request, preferably by e-mail to charities@gov.im. 

During July, there were a number of seminars held for Charity Trustees which proved popular.  If there is enough interest, we will look at arranging further seminars for Charity Trustees and others involved with charities, e.g. independent examiners and company secretaries. Alternatively, arrangements can be made for talks to be given to professional bodies. 

If you have a query, the answer to which is not included in any of the documents available on this page, enquiries can be made to Charities Administration, preferably by e-mail:

Receipts & Payments Accounts Template
Model Constitution Unincorporated Association - Adopted as Replacement (July 2020)
Model Constitution Unincorporated Association - Adopted at Time Association Established (July 2020)
Model Charitable Company M&As (July 2020)
Model M&As Charitable Company - (Audit Exempt) - For Adoption Prior to Incorporation Only (July 2020)
Model Charitable Trust (With a Settlor) (July 2020)
Model Charitable Trust (No Settlor) (July 2020)