A Q&A guide to charity law and practice in the UK (Northern Ireland).

The country-specific Q&A guide provides a structured overview of the key practical issues concerning charity law in this jurisdiction, including the legal framework and legal definition of a charity; principal sources of law; forms of organisation used for charitable purposes, and the qualification requirements/formalities to set these up; main regulatory authorities; management; accounting/financial reporting requirements; tax; overseas charities; and reform.

To compare answers across multiple jurisdictions visit the Charity Country Q&A Tool.

This Q&A is part of the Charity Global Guide. For a full list of jurisdictional Q&As visit global.practicallaw.com/charity-guide.