Non-Profit Organisations Law (2020 Revision)

CAYMAN ISLANDS Non-Profit Organisations Law (2020 Revision) NON-PROFIT ORGANISATIONS (REGISTRATION APPLICATION) REGULATIONS (2020 Revision) Supplement No.12 published with Legislation Gazette No. 5 dated 14th January, 2020. PUBLISHING DETAILS Revised under the authority of the Law Revision Law (1999 Revision). The Non-Profit Organisations (Registration Application) Regulations, 2017 made 17th May, 2017. Consolidated with — Non-Profit Organisations (Registration Application) (Amendment) Regulations, 2019 made 12th March, 2019. Consolidated and revised this 31st day of December, 2019. Page 2 Revised as at 31st December, 2019 c Non-Profit Organisations (Registration Application) Regulations Arrangement of Regulations CAYMAN ISLANDS Non-Profit Organisations Law (2020 Revision) NON-PROFIT ORGANISATIONS (REGISTRATION APPLICATION) REGULATIONS (2020 Revision) Arrangement of Regulations Regulation Page 1. Citation ......................................................................................................................................5 2. Definition ...................................................................................................................................5 3. Registration form .......................................................................................................................5 4. Application of income and assets and dissolution of not for profit ...............................................6 5. Information excluded from public inspection...............................................................................6 6. Establishing connection with the Islands ....................................................................................6 7. Fees ..........................................................................................................................................6 8. Annual returns preparation ........................................................................................................7 9. Notification of changes in non-profit organisation .......................................................................7 10. Repealed ...................................................................................................................................7 11. Administrative penalties .............................................................................................................7 12. Section 80 associations .............................................................................................................7 13. Dissolution of non-profit organisation .........................................................................................7 13A. Complaints against a non-profit organisation .............................................................................7 14. Cabinet exemption from Law and waiver of fees ........................................................................8 SCHEDULE 1 9 NON-PROFIT ORGANISATION REGISTRATION FORM 9 c Revised as at 31st December, 2019 Page 3 Arrangement of Regulations Non-Profit Organisations (Registration Application) Regulations SCHEDULE 2 17 FEES 17 SCHEDULE 3 19 NON-PROFIT ORGANISATION ANNUAL RETURN FORM 19 SCHEDULE 4 24 NON-PROFIT ORGANISATION NOTIFICATION OF CHANGE FORM 24 SCHEDULE 4A 25 COMPLAINTS FORM 25 SCHEDULE 5 27 ADMINISTRATIVE PENALTIES 27 ENDNOTES 29 Table of Legislation History: .............................................................................................................. 29 Page 4 Revised as at 31st December, 2019 c Non-Profit Organisations (Registration Application) Regulations (2020 Revision) Regulation 1 CAYMAN ISLANDS Non-Profit Organisations Law (2020 Revision) NON-PROFIT ORGANISATIONS (REGISTRATION APPLICATION) REGULATIONS (2020 Revision) 1. Citation 1. These Regulations may be cited as the Non-Profit Organisations (Registration Application) Regulations (2020 Revision). 2. Definition 2. In these Regulations “Law” means the Non-Profit Organisations Law (2020 Revision). 3. Registration form 3. An application made under section 6(1) of the Law for registration as a non-profit organisation shall — (a) be made in the form set out in Schedule 1; and (b) include, where applicable, the following documents — (i) copies or particulars of the trust, trust deed and any other organisational documents maintained by the non-profit organisation; c Revised as at 31st December, 2019 Page 5 Non-Profit Organisations (Registration Application) Regulations (2020 Regulation 4 Revision) (ii) copies of the constitution, the memorandum of association and the articles of association of the non-profit organisation; (iii) certified copies of Government issued photo identification of controllers and senior officers of the non-profit organisation; and (iv) any other documentary evidence which reflects the organisational structure and functions of the non-profit organisation. 4. Application of income and assets and dissolution of not for profit 4. A controller of a non-profit organisation shall cause to be inserted in its constitutional documents information which indicates that — (a) the assets and income of the non-profit organisation shall be applied exclusively in the furtherance of the purposes of the non-profit organisation; and (b) no portion of the assets and income of the non-profit organisation shall be distributed as profit or dividend directly or indirectly to the controllers, shareholders, owners or members of the non-profit organisation, unless such distribution is intended for the legitimate purpose of compensating a person for services to further the activities of the non-profit organisation or paying for expenses incurred on behalf of the non-profit organisation. 5. Information excluded from public inspection 5. The information available in the register for public inspection pursuant to section 5(3) of the Law shall not include — (a) the names and personal information of the controllers or senior officers of the non-profit organisation; or (b) the financial information of the non-profit organisation. 6. Establishing connection with the Islands 6. The Registrar, pursuant to section 7(2)(c) of the Law, in determining whether a non- profit organisation has a connection with the Islands shall have regard to whether the non-profit organisation — (a) maintains a presence at a physical address within the Islands; and (b) is soliciting or causing to be solicited contributions of money or other property from the public, or any section of the public, within the Islands; or (c) is distributing money or other property within the Islands. 7. Fees 7. The fees to be paid by a non-profit organisation for the purposes of the Law are specified in Schedule 2. Page 6 Revised as at 31st December, 2019 c Non-Profit Organisations (Registration Application) Regulations (2020 Revision) Regulation 8 8. Annual returns preparation 8. The annual returns required under section 15 of the Law shall be prepared by a controller of the non-profit organisation in the form specified in Schedule 3. 9. Notification of changes in non-profit organisation 9. A controller of a non-profit organisation shall notify the Registrar of any change in its purposes, activities, constitutional documents or any other particular entered in the register in the form specified in Schedule 4 within thirty days of such change. 10. Repealed 10. Repealed by section 2 of the Non-Profit Organisations (Registration Application) (Amendment) Regulations, 2019 [SL# 14 of 2019]. 11. Administrative penalties 11. The administrative penalties for a failure by a controller to comply with the provisions identified in section 16 of the Law are specified in Schedule 5. 12. Section 80 associations 12. The conditions imposed on an association licensed under section 80 of the Companies Law (2020 Revision) shall not apply to that association if it is registered under the Law. 13. Dissolution of non-profit organisation 13. (1) Where a non-profit organisation has been dissolved, the sums that remain after — (a) the dissolution; and (b) the satisfaction of all debts and liabilities, shall be transferred to another non-profit organisation, registered under the Law, which has similar purposes and is not carried on for the profit or gain of its members. (2) A controller of a non-profit organisation which has been dissolved shall — (a) notify the Registrar of the name of the non-profit organisation to which all sums that remain, pursuant to subregulation (1), have been transferred; and (b) provide the non-profit organisation to which the sums have been transferred with all relevant records relating to the dissolved non-profit organisation. 13A. Complaints against a non-profit organisation 13A. A complaint against a non-profit organisation or any of its personnel may be made to the Registrar by completing the form specified in Schedule 4A. c Revised as at 31st December, 2019 Page 7 Non-Profit Organisations (Registration Application) Regulations (2020 Regulation 14 Revision) 14. Cabinet exemption from Law and waiver of fees 14. The Cabinet may, in exceptional circumstances and having regard to the public interest, waive or reduce any or all of the administrative penalties provided in Schedule 5. Page 8 Revised as at 31st December, 2019 c Non-Profit Organisations (Registration Application) Regulations (2020 Revision) SCHEDULE 1 SCHEDULE 1 (regulation 3(a)) NON-PROFIT ORGANISATION REGISTRATION FORM THE NON-PROFIT ORGANISATIONS LAW (2020 Revision) 1. ORGANISATION CONTACT DETAILS Name of Organisation Office Telephone Cell Phone Email Contact Details for Organisation Physical Address and P.O. Box Website (if any) NPO Financial Year End: (day-month) 2. CONTROLLER(S) CONTACT INFORMATION NOTE: Please submit information regarding additional controllers on a separate piece of paper attached as Appendix 1 below. Name Has the individual had a name change in the last ten years? If yes please include current Physical Address and and previous names. P.O. Box Controller Telephone Position in Information Signature (if different from above) Organisation Email address c Revised as at 31st December, 2019 Page 9 Non-Profit Organisations (Registration Application) Regulations (2020 SCHEDULE 1 Revision) 3. ORGANISATION OPERATING DETAILS In full detail, please describe the PURPOSE of the Organisation: In full detail, explain the ACTIVITIES of the Organisation: Names, address, telephone numbers and email addresses of directors, senior officers and members of the management personnel. (e.g. President, Vice President, Secretary, Treasurer) A. Name Has the individual had a name change in the last ten years? If yes please include current and previous names. Telephone Physical Address Position in Senior and P.O. Box Organisation Signature Officer Information Email address Page 10 Revised as at 31st December, 2019 c Non-Profit Organisations (Registration Application) Regulations (2020 Revision) SCHEDULE 1 B. Name Has the individual had a name change in the last ten years? If yes please include current and previous names. Telephone Physical Address Position in Senior and P.O. Box Organisation Signature Officer Information Email address C. Name Has the individual had a name change in the last ten years? If yes please include current and previous names. Telephone Physical Address Position in Senior and P.O. Box Organisation Signature Officer Information Email address c Revised as at 31st December, 2019 Page 11 Non-Profit Organisations (Registration Application) Regulations (2020 SCHEDULE 1 Revision) D. Name Has the individual had a name change in the last ten years? If yes please include current and previous names. Telephone Physical Address and Position in Senior P.O. Box Organisation Signature Officer Information Email address NOTE: Please submit information regarding additional directors, senior officers and members of the management personnel on a separate sheet of paper attached as Appendix 2 below. 4. SOURCE OF CONTRIBUTIONS FOR EXISTING ORGANISATION FOR THE PRECEDING YEAR OR ANTICIPATED SOURCE OF CONTRIBUTIONS FOR NEW ORGANISATION FOR THE UPCOMING YEAR Details of Contributions Activity Type Amount raised Donations Fund Raising Events/Activities Grants Other Page 12 Revised as at 31st December, 2019 c Non-Profit Organisations (Registration Application) Regulations (2020 Revision) SCHEDULE 1 5. APPLICATION OF CONTRIBUTIONS FOR EXISTING ORGANISATION FOR PRECEDING YEAR OR ANTICIPATED APPLICATION OF CONTRIBUTIONS FOR NEW ORGANISATION FOR THE UPCOMING YEAR Details of Application of Contributions Activity Type Amount expended Funds Donated/Contributed in accordance with NPO’s Purpose Contributions/Donations to other causes Salaries Rent Other expenses (e.g. insurance, utilities, pension, etc) 6. BANKING ARRANGEMENTS Name of Bank Bank Address NOTE: Please submit information regarding additional banking arrangements on a separate piece of paper attached as Appendix 3 below. 7. Declaration that the information provided by the controller(s) and Senior(s) Officers is true and correct. 8. Signature ________________________________ ______________________ Name of Controller completing form Date _______________________________ Signature of Controller completing form c Revised as at 31st December, 2019 Page 13 Non-Profit Organisations (Registration Application) Regulations (2020 SCHEDULE 1 Revision) Page 14 Revised as at 31st December, 2019 c Non-Profit Organisations (Registration Application) Regulations (2020 Revision) SCHEDULE 1 c Revised as at 31st December, 2019 Page 15 Non-Profit Organisations (Registration Application) Regulations (2020 SCHEDULE 1 Revision) Page 16 Revised as at 31st December, 2019 c Non-Profit Organisations (Registration Application) Regulations (2020 Revision) SCHEDULE 2 SCHEDULE 2 (regulation 7) FEES Section of Law Subject Matter Fee ($KYD) 22(c) Registration fee where the application form is Nil submitted within twelve months of the commencement date of the Law. 22(c) Registration fee where the application form is $300 submitted after 31st July, 2018. 7(1)(b) Registration fee where an applicant requests an $500 application to be considered within fifteen business days. 22(g) Notification of a change to the list of $25 per list persons who own, control or direct the non-profit organisation. 22(g) Notification of one to ten changes other than $25 per change a change to the list of persons who own, control or direct the non-profit organisation. 7(5) and 22(e) Notification of eleven or more changes, filed $300 on the same day, in the particulars contained in an application for registration. 15(2) Request for extension to submit annual returns. $25 13(6) Request for extension to submit a report on the $50 review of financial statements. 22(h) Inspection of information in the printed $30 register. 22(d) Printing the information contained in the $30 register on a non-profit organisation. 22(d) Letter of good standing. $25 22(d) Copy of Certificate of Registration. $25 c Revised as at 31st December, 2019 Page 17 Non-Profit Organisations (Registration Application) Regulations (2020 SCHEDULE 2 Revision) 22(d) Copy of the list of persons who own, control or $25 direct the non-profit organisation. 22(d) Copy of Constitution. $25 Page 18 Revised as at 31st December, 2019 c Non-Profit Organisations (Registration Application) Regulations (2020 Revision) SCHEDULE 3 SCHEDULE 3 (regulation 8) NON-PROFIT ORGANISATION ANNUAL RETURN FORM NON-PROFIT ORGANISATIONS LAW (2020 Revision) c Revised as at 31st December, 2019 Page 19 Non-Profit Organisations (Registration Application) Regulations (2020 SCHEDULE 3 Revision) Page 20 Revised as at 31st December, 2019 c Non-Profit Organisations (Registration Application) Regulations (2020 Revision) SCHEDULE 3 c Revised as at 31st December, 2019 Page 21 Non-Profit Organisations (Registration Application) Regulations (2020 SCHEDULE 3 Revision) I,________________________, controller of____________________________________________________ Page 22 Revised as at 31st December, 2019 c Non-Profit Organisations (Registration Application) Regulations (2020 Revision) SCHEDULE 3 (your name) (NPO name) 1. Certify that the information provided is true to the best of my knowledge and that there has been no change in the material particulars of the NPO that have been notified to the Registrar. 2. That no major occurrences have taken place that can negatively impact the reputation of the NPO or the NPO Sector. 3. That any and all matters that can be categorized as major have been reported to the Registrar of NPOs (if applicable). ______________________ _____________________ Signature Date c Revised as at 31st December, 2019 Page 23 Non-Profit Organisations (Registration Application) Regulations (2020 SCHEDULE 4 Revision) SCHEDULE 4 (regulation 9) NON-PROFIT ORGANISATION NOTIFICATION OF CHANGE FORM NON-PROFIT ORGANISATIONS LAW (2020 Revision) Page 24 Revised as at 31st December, 2019 c Non-Profit Organisations (Registration Application) Regulations (2020 Revision) SCHEDULE 4A SCHEDULE 4A (regulation 13(A)) COMPLAINTS FORM NON-PROFIT ORGANISATIONS LAW (2020 Revision) COMPLAINTS FORM Name of Non-Profit Organisation Registration Number (if any): Date Complaint Filed: Contact Information of Non-Profit Organisation Email: Telephone: Telephone: Other Cell Address of Non-Profit Organisation Street Address – Line 1 Street Address – Line 2 P.O. Box # Postal Code Details of Violation Name(s) of Person(s) Involved Position(s) in NPO of Person(s) Date(s) of Violation Description of Illicit Activities c Revised as at 31st December, 2019 Page 25 Non-Profit Organisations (Registration Application) Regulations (2020 SCHEDULE 4A Revision) Complainant Information Name Address Email Telephone Page 26 Revised as at 31st December, 2019 c Non-Profit Organisations (Registration Application) Regulations (2020 Revision) SCHEDULE 5 SCHEDULE 5 (regulation 11) ADMINISTRATIVE PENALTIES Section of Law Nature of Failure Fixed Penalty 6(1) and 16 Initial failure to register a non-profit $500 organisation. 6(1), 16 and 18 Continuing to operate as a non-profit $10 per day organisation after notice to register (Maximum Total has been issued. Penalty $2500) 15(1) Failure to submit annual returns. $100 12(1) Failure to submit reviewed financial $150 statements. 21(4) Failure of a non-profit organisation $100 exempted under section 21(2)(a), (b), (c), (e), or (f) of the Law to provide any documentation requested by the Registrar. Publication in consolidated and revised form authorised by the Cabinet this 7th day of January, 2020. . Kim Bullings Clerk of the Cabinet c Revised as at 31st December, 2019 Page 27 Non-Profit Organisations (Registration Application) Regulations (2020 Revision) ENDNOTES ENDNOTES Table of Legislation History: SL # Law # Legislation Commencement Gazette 14/2019 Non-Profit Organisations (Registration Application) 1-Apr-2019 LG8/2019/s2 (Amendment) Regulations, 2019 35/2017 Non-Profit Organisations (Registration Application) Regulations, 1-Aug-2017 GE43/2017/s4 2017 c Revised as at 31st December, 2019 Page 29 Non-Profit Organisations (Registration Application) Regulations (2020 ENDNOTES Revision) Page 30 Revised as at 31st December, 2019 c Non-Profit Organisations (Registration Application) Regulations (2020 Revision) ENDNOTES c Revised as at 31st December, 2019 Page 31 Non-Profit Organisations (Registration Application) Regulations (2020 ENDNOTES Revision) (Price: $6.40) Page 32 Revised as at 31st December, 2019 c