Consultation on the regulatory framework for charities - Charities Registration and Regulation Act 2019 – Post Legislative Scrutiny

Overview

This consultation is being undertaken in response to the recommendations arising from the Standing Committee’s post‑legislative scrutiny of the Charities Registration and Regulation Act 2019 and the subsequent debates in Legislative Council (28 October 2025) and Tynwald Court (20 January 2026).

In those debates, Members recognised the value of the existing statutory framework while identifying areas where further policy consideration may be appropriate, particularly in relation to exemptions from registration, proportional regulation, and legal clarity around electronic filings.

The consultation focuses on four inter‑related policy areas:

• The treatment of Ecclesiastical Charities
   
• The scope for exemptions from registration for certain categories of charities
   
• The regulatory or governance framework that should apply to any exempt charities including financial thresholds for that level of regulation and governance
   
• The treatment of charities that receive large one‑off donations

In addition, views are sought on whether legislative amendments are required to put the acceptance of electronic filings of charity documents beyond doubt, noting that significant operational progress has already been made within the Charities Administration Team.

Why your views matter

Your feedback will help shape the final form of the amendments and ensure that the regulatory framework supports the Island’s valuable charitable sector.

We particularly welcome responses from:

• Registered charities and their trustees
   
• Ecclesiastical and faith‑based organisations
   
• Donors and philanthropic bodies
   
• Non-profit organisation(s) (NPO / NPOs)
   
• Professional advisers, agents or others connected with charitable
  organisations such as legal, audit, or accounting
   
• Local or public authorities with regulatory, compliance or charitable responsibilities
   
• Members of the public with an interest in charity governance such as volunteers and fundraisers
   
• Other regulatory bodies

Your insights will help the Attorney General’s Chambers determine whether any possible changes strike the right balance between effective oversight and practical, proportionate regulation. Respondents are invited to indicate whether they are responding as an individual or on behalf of an organisation, and, where applicable, how many organisations or individuals they represent.

Reasonable adjustments and alternative formats

The Department is committed to equal opportunities and our aim is to make our documents easy to use and accessible to all.

We will take steps to accommodate any reasonable adjustments and provide such assistance as you may reasonably require to enable you to access or reply to this consultation.

If you would like to receive this document as a paper copy, in another format or need assistance with accessing or replying to this consultation, please email charities@gov.im or telephone +44 1624 685452.

Responding to this consultation and questions

You can respond to this consultation online by clicking on the 'Online Survey' link below. Alternatively you can download a paper version of this consultation in the 'Related' section below and email it to charities@gov.im or post it to:

Charities Administration Team,
Attorney General’s Chambers,
Belgravia House,
34-44 Circular Road,
Douglas,
Isle of Man,
IM1 4AE

Evidence and supporting information

Respondents are encouraged to provide supporting evidence, examples or practical experience where possible. This may include information on administrative burden, compliance costs, governance arrangements or regulatory effectiveness. Please do not provide personal data or information about identifiable individuals, or information relating to specific charities, as these are outside the scope of this consultation. Any specific queries should be referred to the Attorney General’s Chambers.

What happens next

Once the consultation closes, all responses will be reviewed and considered. In undertaking this work, the Attorney General’s Chambers will have regard to the reporting expectations set out during the post‑legislative scrutiny process and the subsequent consideration by Tynwald. In particular, the Tynwald motion paper referred to reporting back on progress by October 2026 in the context of the policy work on exemptions from registration for Ecclesiastical Charities and the consideration of options relating to small charities. As approved by Tynwald (as amended), the Attorney General should conduct a policy review of Ecclesiastical Charities and report back to Tynwald by December 2026. Subsequent to this, any necessary revisions to the legislation will be made to the proposed amendments before they are finalised and prepared for laying before Tynwald.