Jersey Charities

L'Associâtion des Charités d' Jèrri

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Frequently asked questions

Useful information and links

On this page you will find a collection of questions that the Association are often asked in relation to charity work and activity in Jersey. Some link through to further information while others allow you to download documents or forms from our website or link to relevant third party sites. 

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.

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.

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.

The Jersey Charity Commisoner has issued Guidance for Governors which can be found here 

The hallmarks of an effective charity as advised by the UK charity Commissioner can be found here

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 website

How do I make our Annual Return to the Association?

All members need to complete an Annual Return which must be completed by 31st March each year.  The process is online at our website, and can be accessed by logging in on any page of the site (top right).

All member charities have their own unique username and password to do this, which can be supplied by the administrator.

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.

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

The Jersey Charity Commissioner also has a sample constitution on their website: https://charitycommissioner.je/for-charities/guidance-and-legislation/

How do we apply for a grant from the Association?

Click here for full details of How to apply for a Grant

Grants from lottery profits are available to ANY Jersey registered charity, or 'excepted foreign charity'.

AJC member charities also have access to AJC private funds and 'small grants'

How does the NPO Anti Terrorism (Jersey) Law 2008 affect 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.

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 set up a charity in Jersey?