Charities and Non Profit Organisations (Registration) (Guernsey) Law, 2008 (Consolidated text)

Summary

This is the consolidated text of Guernsey's primary law establishing a public Register of Non Profit Organisations, covering both charities and other non profit organisations based in Guernsey, Alderney, Herm or Jethou. It creates the Office of the Registrar of Non Profit Organisations, sets registration and reporting duties for non profit organisations, and creates offences and administrative penalties for non compliance. Note that the consolidated text itself records that this Law has been prospectively repealed by the Charities etc. (Guernsey and Alderney) Ordinance, 2021 and partially repealed with effect from 29 April 2022, so its current operative status should be checked against that later instrument.

• Registration duty: Non profit organisations based in Guernsey, Alderney, Herm or Jethou must be entered on the Register of Non Profit Organisations; being on the Register without qualifying as a charity makes the entity a Guernsey Registered Non Profit Organisation, and if it is a charity it becomes a Guernsey Registered Charity.
• Offence for non registration: A qualifying organisation that, without reasonable excuse, is not registered in accordance with Schedule 1 commits an offence punishable on summary conviction by a fine not exceeding level 5 on the uniform scale.
• False or misleading information: It is an offence to make, or dishonestly or recklessly make, a statement, document or information that is false, deceptive or misleading in connection with an application for registration/renewal or in purported compliance with the Law; penalties on indictment can reach two years' imprisonment and/or a fine, or on summary conviction three months' imprisonment and/or a fine not exceeding level 5.
• Records and disclosure regulations: The Committee (States Policy & Resources Committee) may make regulations on the making, keeping, retention, disclosure and publication of records by registered or manumitted organisations, and may provide for striking off organisations that fail to comply.
• Registrar's administrative penalties: Under Schedule 2 paragraph 7, the Registrar may impose financial penalties on a non profit organisation for failure to register (a flat penalty), failure to renew registration, failure to file annual financial statements, or failure to respond to an information request under section 1C(1) or Schedule 1 paragraph 9 - the latter three accruing on a cumulative monthly basis while the default continues.
• Registrar governance: The Registrar's office, appointment, functions, ancillary powers, reporting to the Committee and accounting/audit obligations are set out in sections 1A to 1G and Schedule 2.

Key obligations

• Non profit organisations based in Guernsey, Alderney, Herm or Jethou must apply for and maintain registration on the Register of Non Profit Organisations in accordance with Schedule 1, or risk prosecution and a fine up to level 5 on the uniform scale.
• Registered organisations must renew their registration as required by Schedule 1 paragraph 5, or become liable to cumulative monthly administrative penalties (£20, £40, then £80 per month) imposed by the Registrar.
• Registered organisations must file annual financial statements as required by Schedule 1 paragraph 8, or become liable to cumulative monthly administrative penalties (£20, £40, then £80 per month).
• Organisations must respond to Registrar requests for information made under section 1C(1) or Schedule 1 paragraph 9, or become liable to administrative penalties (rising to £10 per month from the third month of default).
• Persons must not knowingly, dishonestly or recklessly provide false, deceptive or misleading statements, information or documents in connection with registration, renewal or compliance with the Law.
• The Registrar must keep proper accounts and submit statements of account to the Committee at least once every 12 months, and audited accounts when directed.

Applies to

non profit organisations, charities, Guernsey Registered Non Profit Organisations, Guernsey Registered Charities

Deadlines

• 29th April, 2022: Date from which this Law has been repealed in part, per the Charities etc. (Commencement and Transitional Provisions) (Guernsey and Alderney) Regulations, 2022, to the extent not conflicting with that instrument's Schedule.
• not less than once in any 12 month period: The Registrar must submit to the Committee a statement of account giving a true and fair view of the Office of the Registrar's affairs.
• each calendar month or part thereof of default: Administrative penalties for failure to renew registration, failure to file annual financial statements, or failure to respond to an information request accrue cumulatively for each month or part month the default continues, per the Schedule 2 Penalties Table.