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    Active charities

    We are currently actively involved in several Hong kong charities, including:

    We assisted in the formation of Asia Education Foundation Limited, Asia Environmental Foundation Limited, Village People Project Limited and Society for Children’s Welfare Limited and we provide ongoing secretarial services to these charities.

    We also provide ongoing company secretarial services to Wah Kiu Yat Po Fund for Relief of Underprivileged Children.

    If you would like to make donations to or become involved with these charities, please feel free to contact us and we will liaise with the relevant charities on your behalf.

     

     

    Setting up a charity in Hong Kong

    Company limited by guarantee

    A non-profitable company or a charitable organisation in Hong Kong is usually established in the form of a company limited by guarantee. If the non-profitable company or charitable organisation satisfies the relevant charitable criteria established in Hong Kong, it will be, upon application, approved by the Inland Revenue Department (the “IRD”) as a “charity” under section 88 of the Inland Revenue Ordinance pursuant to which it will be exempted from paying profits tax and it will also be exempted from obtaining a Business Registration Certificate.

    A company limited by guarantee is a company formed without a share capital. Members of the company are liable, to the extent of their guarantees (usually a nominal sum), only if the company is wound up and a contribution is needed to enable its debts to be paid. Formation of a company limited by guarantee is similar to the formation of a company limited by shares. A company limited by guarantee can set out its objects and set up its membership system in its articles of association.

    A company limited by guarantee is subject to the normal annual filing and auditing obligations, that is, it is required to hold annual general meeting, file an annual return and prepare audited accounts. When there is a change in the board of directors and secretary, it is also required to inform the Companies Registry and file the relevant forms.

    Charitable objects

    To apply for tax exemption, the objects that are set out in the draft articles of association are required to satisfy the requirements in relation to a “charity”.

    What is a charity?

    For an institution or a trust to be a charity, it must be established for purposes which are exclusively charitable as defined in law and charitable activities in relation to the following will generally be approved by the IRD.

    (a) relief of poverty;

    (b) advancement of education;

    (c) advancement of religion; and

    (d) other purposes of a charitable nature beneficial to the community not falling under any of the preceding headings.

    (For the purpose of obtaining profits tax exemption under Section 88 of the Inland Revenue Ordinance only, while the purposes under the first three headings may apply to activities carried on in any part of the world, those under heading (d) will only be regarded as charitable if they are of benefit to the Hong Kong community (A Tax Guide for Charitable Institutions and Trusts of a Public Character).

    Examples of purposes which the court had held to be charitable purposes include:-

    (a) relief of poor people;

    (b) relief of victims of a particular disaster;

    (c) relief of sickness;

    (d) relief of physically and mentally disabled;

    (e) establishment or maintenance of non-profit-making schools;

    (f) provision of scholarships;

    (g) diffusion of knowledge of particular academic subjects;

    (h) establishment or maintenance of a church;

    (i) establishment of religious institutions of a public character;

    (j) prevention of cruelty to animals;

    (k) protection and safeguarding of the environment or countryside.

    Examples of purposes which the courts had held to be non-charitable purposes include:-

    (a) attainment of a political object;

    (b) promotion of the benefits of the founders or subscribers;

    (c) provision of a playing field, recreation ground or scholarship fund for employees of a particular company or industry;

    (d) encouragement of a particular sport such as angling or cricket.

    Charltons has experience of setting up a charity in Hong Kong and assisting Hong Kong charities with ongoing secretarial services. Charltons provides secretarial services to charities such as Asia Education Foundation and Asia Environmental Foundation.

    特码生肖金手指:Hong Kong charities

    Setting up a charity in Hong Kong

    Asia Education Foundation

    Law firm Hong Kong charities

    Legal advice setting up a charity in Hong Kong

    Charltons Hong Kong charities

    China scholarships from Asia Education Foundation

    China and Hong Kong charities

    Asia Environmental Foundation

    Section 88 of the Inland Revenue Ordinance

    Hong Kong charitable activities

    Hong Kong law firm charity work

    Inland Revenue Department
    Hong Kong China charity
    Hong Kong charity
    Asian education culture

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  • 苹果高管驳斥iPhone计划报废说 iOS 12就是证据 2019-05-07
  • 热门楼盘趁势而入迎热销 红六月正式上线 ——凤凰网房产天津 2019-04-29
  • 国家税务总局:国地税改革进入具体实施操作阶段 2019-04-28
  • 习近平关于生态环境保护的十个精妙论述 2019-04-28
  • 生态环境部严厉打击转移倾倒固体废物及危险废物 2019-04-27
  • 马克思的每个人全面而自由发展,是人的最高需求层次理论。 2019-04-22
  • 空调还装墙壁上?聪明人都是往这里装,好看又省地 ——凤凰网房产 2019-04-22
  • 这下就真的更加坐实你的老蚕了,所有网友都是见证!想赖都赖不掉了。 2019-04-20
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