Independent Regulatory Body
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HOW TO APPLY FOR REGISTRATION
Charities in Gibraltar are registered with the Board of Charity Commissioners for Gibraltar ("the Board”). The Board (or Commission) is a regulatory body independent to Government and it is governed by the Charities Act. The Secretary is a Public Servant, as stipulated in the Act.
The process to register with the Board is fairly straightforward, although there are criteria both in law and in policy to be met, not least of which are that the proposed Charity is expected to have a connection with Gibraltar and that it is desirable for the Trustees to be local and/or resident in Gibraltar. The application must be supported by a Trust Deed or Governing Instrument which clearly states the objects of the proposed Charity/Trust.
Applications are tabled and carefully considered at Board meetings, which are held periodically about four times a year. Applications must be accompanied by a cover letter stating from where the proposed Charity will source its funds, who the beneficiaries will be and how it intends to raise funds going forward. If the application is granted and the proposed Charity is registered with the Board, a registration number will be issued. For all intents and purposes, this will be the Charity’s official registration number.
In respect of accounts, an Income and Expenditure account, a Balance Sheet and a brief report on the Charity’s activities for the financial year being reported on, must be submitted annually and by no later than six months following the financial year end of the Charity.