Charities

Overview, Roles and Regulation

The Central Registry is the joint regulator of charities in the Isle of Man in conjunction with HM Attorney General’s Chambers.

Registration

The Central 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 and Enforcement

HM Attorney General 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

• 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.

• See contact information for the Companies Registry
• Access a selection of charitable information from other Government Departments

Regulation

The most relevant 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 The Auditing Practices Board:

APB publishes Practice Note 11 (Revised) - The Audit of Charities in the UK

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.

With effect from 1 April 2019 administration for the Charities Register will be temporarily based at the Attorney General's Chambers, Belgravia House, 34-44 Circular Road, Douglas, Isle of Man. Correspondence for the Charities Section should continue to be sent to the Registries Building address, above.