Charity Governance Pack Hong Kong
Board terms, declarations of interest and register drafted to IRD section 88 expectations and the Companies Ordinance (Cap. 622). Word and PDF.
Running a non-profit well starts with the right legal form and the right founding documents. In Hong Kong a community group can operate as a society registered under the Societies Ordinance (Cap. 151) or incorporate as a company limited by guarantee under the Companies Ordinance (Cap. 622), and charitable tax exemption is a separate status granted under section 88 of the Inland Revenue Ordinance (Cap. 112). Getting the constitution and the governance documents right protects the committee, reassures donors and keeps the organisation in good standing. These templates help you set up and govern a non-profit on a solid footing.
Board terms, declarations of interest and register drafted to IRD section 88 expectations and the Companies Ordinance (Cap. 622). Word and PDF.
Articles of association for a company limited by guarantee under the Companies Ordinance (Cap. 622): guarantee undertaking, objects, asset lock, section 88.
Hong Kong deed of gift drafted to Cap. 219 execution rules and section 26C of the Inland Revenue Ordinance for approved charitable donations.
A Hong Kong PDPO policy covering all six DPPs, PCPD codes, data processors, overseas access and form-ready PICS.
Address Cap. 57 status risk, Cap. 486 data duties, insurance disclosure and anti-bribery safeguards in one tailored volunteer agreement.
Fund-raising pack drafted to the Summary Offences Ordinance (Cap. 228) and SWD permit conditions: collector letters, counting records, PN 850 accounts.
Charitable tax exemption pack drafted to section 88, Inland Revenue Ordinance (Cap. 112): objects to the four heads, funds, remuneration, dissolution.
Society constitution drafted to section 5 of the Societies Ordinance (Cap. 151): objects, membership classes, committee, general meetings, funds, dissolution.
When you form a society. A society must apply to the Societies Officer -- an office held within the Hong Kong Police Force -- for registration or exemption from registration under the Societies Ordinance (Cap. 151) within one month of its establishment, and its constitution, setting out the objects, membership, committee and meetings, is the document that anchors the application.
When you want a corporate non-profit. A company limited by guarantee is incorporated under the Companies Ordinance (Cap. 622) with the Companies Registry, giving the organisation separate legal personality and limited liability without share capital -- the structure most Hong Kong charities and larger associations choose.
When you seek charitable tax exemption. An organisation established exclusively for charitable purposes may apply to the Inland Revenue Department for tax exemption under section 88 of the Inland Revenue Ordinance (Cap. 112); its governing instrument must state the charitable objects and lock the income and assets to those objects.
When you operate day to day. Donation agreements, volunteer agreements, committee and members' resolutions, and conflict-of-interest and data-protection policies keep the organisation accountable and compliant.
The starting point is the choice of form. A society under the Societies Ordinance (Cap. 151) is quick to set up -- the application for registration or exemption goes to the Societies Officer, within the Police, within one month of establishment -- but a society is not a separate legal entity, so committee members can carry personal exposure for its obligations. A company limited by guarantee under the Companies Ordinance (Cap. 622) is a separate legal person with limited liability: its members guarantee a nominal amount instead of holding shares, and it files with the Companies Registry like any other company, which is why larger or higher-risk non-profits prefer it.
Charitable status sits on top of the legal form. Hong Kong has no single charity registrar: recognition as a charity comes principally through section 88 of the Inland Revenue Ordinance (Cap. 112), under which the Inland Revenue Department exempts from tax an organisation established exclusively for charitable purposes -- the relief of poverty, the advancement of education, the advancement of religion or other purposes beneficial to the community. The governing instrument must state the objects precisely, prohibit distribution of income to members and direct the assets to charitable purposes on dissolution, and the IRD reviews exempted bodies periodically.
Good governance is the recurring theme. The constitution should define the objects clearly, regulate membership and the committee, require proper meetings and minutes, and address conflicts of interest and the handling of funds. A non-profit that collects members', donors' or volunteers' personal data must also comply with the Personal Data (Privacy) Ordinance (Cap. 486) when collecting, using and storing that data.