Charities and Philanthropy

For those wishing to have no public profile for their philanthropy and not seeking public donations, they can utilise a trust with no public registration. For those aiming to raise funds from the public as a charity, various types of vehicles are available and registration under the Charities Law in the general section of the register will be necessary.

In addition to the general section of the register of charities noted above, a restricted section is also available for structures that do not solicit donations from the public (i.e. for private wealth funded philanthropy) and may be of interest to those who would like to use a formal label of ‘charity’ but who are providing funding through their own money and want a lower public profile.

A Charity Commissioner providing guidance, oversight and supervision of the sector.

A statutory charity test determined by the Charity Commissioner for all registered charities, which guarantees that a registered charity can only have charitable purposes (or purposes that are purely ancillary or incidental to any of its charitable purposes) and must provide public benefit.

A tax neutral environment in which to establish structures and an entitlement for registered charities to receive charitable tax reliefs (including on income tax, GST, stamp duty and income tax recovery on certain donations).

Registered charities have a modern definition of ‘charitable purposes’ to include the advancement of public participation in sport and environmental protection and improvement.

Statutory requirements for the governors of a charity (e.g. trustees, directors or foundation council members) to ensure the charity acts in accordance with the law, pursues the stated charitable purposes and delivers public benefit.

Restrictions on the use of the term ‘charity’, with only registered charities (or certain overseas charities) being able to call themselves a ‘charity’.

Jersey also has a registration regime for Non-Profit Organisations which aims to protect the third sector from money laundering and criminal financing.