Registration as Charity Organisation

Steps to become a charity organisation:

1. Set up a company or a society

• Registration and incorporation of a new company
  Company Registry
  http://www.info.gov.hk/cr/services/index.htm

• Registration of a new society
  Police Licensing Office - Societies Office
  Tel. No.: 2860 3573 Faxline: 2200 4327 Email: societies-office@police.gov.hk
  • Application for Registration of a Society
  • Application by a Society for Exemption from Registration
  • How to Apply for Registration or Exemption from Registration of a Society

2. Apply for Tax-Exempt Charities Status

Inland Revenue Department

• A Tax Guide for Charitable Institutions and Trusts of a Public Character
• List of approved charitable institutions and trusts of a public character, which is exempt from tax under section 88 of the Inland Revenue Ordinance
  

Please note that there is no law regulating "voluntary" or " non-profit-making " organisation. Charity is not equivalent to "voluntary" or " non-profit-making " organisation. Not all "Voluntary" or so-called "non-profit-making" organisations are charities, however worthy their causes may be. In fact, there is no provision in the Inland Revenue Ordinance which exempts a "voluntary" or "non-profit-making" organisation from tax. Generally speaking, for an institution or a trust to be a charity, it must be established for purposes which are exclusively charitable according to law. The law defining the legal attributes of a charity is based upon case law developed through court decisions.