Notify changes to your charity
The following statutory requirements apply to all registered charities:
Section 23 of the 2019 Act – Notification within one month of the occurrence of the following events (by completion and submission of the notification form available on Forms and Templates)
- Change of charity trustee or change of details of a charity trustee
- Change of responsible person or their details – foreign charity only
- Change of correspondence or other address for the charity
- Amendment of a governing instrument
- Winding up or dissolution of a charity
It is very important that charity trustees are aware of the statutory requirements and that they ensure that they are complied with. The breach of any statutory requirement is an offence, the maximum penalty for which, on summary conviction, is a fine of level 5 on the standard scale (currently £10,000, per section 55 of the Interpretation Act 2015). The effect of section 51 of the 2019 Act and section 54 of the Interpretation Act 2015 is that the charity trustees may be liable for the breach.
Changes to names and governing instruments
Any change to a charity’s name or governing instrument requires the prior written consent of the Attorney General under sections 18 and 19 of the Charities Registration and Regulation Act 2019.
The requirement for a substantial and genuine connection with the Isle of Man
This requirement is not only applicable at the time of registration but continues throughout the charity’s life cycle as the Attorney General must remove a charity from the register if he or she considers that it no longer has the required connection with the Island, per section 15(1)(c) of the Charities Registration and Regulation Act 2019.
