Do charities pay Jersey Income Tax?
Any charity established in Jersey is strictly liable to income tax unless it is exempt under the provisions of Article 115(a) of the Income Tax (Jersey) Law 1961 which states:

Exemption from income tax shall be granted in respect of any income derived from the property of a corporation, association or trust established (in the Island) for a charitable object or for the service of any church or chapel, or any building used solely for the purpose of divine worship and in so far as such income is applied to those purposes.

The purposes which the law considers to be charitable are grouped under the following four general heads:

1. Relief of poverty
2. Advancement of education
3. Advancement of religion
4. Other purposes of a charitable nature beneficial to the community, not falling under any of the preceding heads

In order for a corporation, association or trust to be granted exemption under the provisions of Article 115(a) of the Income Tax (Jersey) Law 1961 the Comptroller must be satisfied that it has been established for a charitable object, i.e. It’s objects or the purpose for which it exists falls under one of the aforementioned heads.

An application for exemption must be in writing to the Comptroller and accompanied by a copy of the memorandum of articles of association, the trust deed or the constitution – whichever is appropriate. Similar applications may be made by charities established in the United Kingdom or Guernsey. In these cases exemption from income tax is granted under the provisions of Article 115(aa) or (ab) of the Law.
 
How do I become a member of the Association?

Becoming a Member of the Association of Jersey Charities is a fairly simple process.  Read More ...

How can I find out what the Association has done in the past?
The Association support a wide range of activities throughout the year. Here is a round up of previous year’s grants. Read More ...
How do I organise a Public Event?
There are many things to consider when organising a public event.  Here you will find information to help you do this. Read More ...
How do I make our Annual Return to the Association?
All members need to complete an Annual Return which must be forwarded to the Administrator by 31st March each year.  These forms will be surface mailed to all Members at the end of each year.  However further forms are available here
Read More ...
How do I apply for a gambling licence?
You will need a permit to hold any kind of 'gambling' based event.  .This includes lotteries, raffles, bingo, cinema racing, crown & anchor.  You will find the information needed on the Jersey Gambling Commission Read More ...
Do you have any guidelines on how to run a charity?
A well run charity achieves high standards and attracts public confidence and support. The Executive Committee of the Association of Jersey Charities expects every member charity to aspire to high standards and will work with it towards ensuring that it meets these required standards. Find out more from the Chariites Commission website.
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How do I reclaim GST
Click here to download instructions on how to reclaim GST - you must be a 'Jersey' charity, exempt from Income Tax to qualify.
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How do we apply for a grant from the Association?

Members can apply for a grant under the following criteria.

Read More ...
How do I write up a constitution?
We have a set of specimen constitutions available on this website. They are provided on the clear understanding that they are no more than a discussion document. No specimen constitution will necessarily accommodate any group’s requirements but hopefully these documents will guide and help those contemplating establishing a charity in the Island. Specimen constitutions can be found here Read More ...
How does the NPO Anti Terrorism (Jersey) Law 2008 effect my organisation?
All non profit organisations in Jersey with an annual turnover of £1,000 or more must make a return to the Jersey Financial Services Commission under the Non Profit Organisation (Jersey) Law 2008. Find out more at the JFSC website. Read More ...
How do we arrange a street collection?

The Bailiff exercises a customary right (which derives from the prohibition against begging) over the collecting of money in public places. The permission of the Bailiff rather than the Connetable, is required for any such public collection.

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Do charities pay Jersey Income Tax?
Any charity established in Jersey is strictly liable to income tax unless it is exempt under the provisions of Article 115(a) of the Income Tax (Jersey) Law 1961 which states:

Exemption from income tax shall be granted in respect of any income derived from the property of a corporation, association or trust established (in the Island) for a charitable object or for the service of any church or chapel, or any building used solely for the purpose of divine worship and in so far as such income is applied to those purposes.
Read More ...
How do I set up/register a charity in Jersey?

Jersey does not have a charities law or a charities commission, therefore Jersey charities are not registered with any regulator.  The Jersey Law Commission is currently reviewing the law on charities and also whether there ought to be a supervisory body, similar to the UK charity commissioners.

Read More ...

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