Setting up a UK charity to support work in Africa

African-led nonprofits and diaspora founders can set up a UK charity to raise funds and support programmes in Africa. We help you choose between a CIO and a charitable company, prepare the governing document and Charity Commission application, apply for HMRC charity recognition and Gift Aid, and set up checks on overseas partners.

Delivered by SLONEC Advisory Group (UK).

Who this is for

Founders in Africa who want a UK body to receive grants and donations for programmes at home.
UK diaspora groups formalising community fundraising.
African NGOs adding a UK fundraising arm.

CIO or charitable company

Charitable incorporated organisation (CIO): registered only with the Charity Commission (not Companies House), with limited liability for members, and one regulator to report to. Every CIO must file an annual return and accounts with the Commission, whatever its income.
Charitable company limited by guarantee: registered with Companies House and the Charity Commission, sometimes preferred by funders, lenders or landlords that are more used to companies. A CIO can also hold property and enter contracts.

We set out the trade-offs for your plans.

What registration involves

Charitable purposes that are exclusively charitable and for the public benefit, under the Charities Act 2011.
GOV.UK says you usually need at least three trustees, and each must be eligible (not disqualified).
A charity in England and Wales must register with the Charity Commission once its income is over £5,000 a year; a CIO must register whatever its income. Charities in Scotland register with OSCR, and in Northern Ireland with the Charity Commission for Northern Ireland, under separate rules.
The Commission asks how money sent abroad will be controlled, so plan the overseas partner arrangements first.

HMRC recognition and Gift Aid

After registration, a charity applies to HMRC to be recognised as a charity for tax purposes. HMRC checks that it is established for charitable purposes only, meets the UK jurisdiction and registration conditions, and has fit and proper managers. Recognition is needed before the charity can claim Gift Aid on eligible donations from UK taxpayers.

Sending funds to programmes in Africa

Written agreements with overseas partners, due diligence on each partner, and monitoring of how funds are used, in line with Charity Commission guidance on working internationally.
Our team can carry out partner due diligence on the ground in Sierra Leone, and coordinate it in other countries.

After registration

Charity bookkeeping, annual accounts (receipts and payments accounts for smaller non-company charities where allowed, otherwise accruals accounts under the Charities SORP; charitable companies always prepare accruals accounts), trustees’ annual report support, Charity Commission annual return, Gift Aid claims, charity payroll, independent examination arranged where the accounts need it, and a trading subsidiary where the charity will trade.

Frequently asked questions

Can someone living in Africa start a UK charity?

Yes. The charity must be set up under the law of England and Wales and registered here, and HMRC expects fit and proper managers. Trustees do not all have to live in the UK, but the charity must be governed properly in line with UK charity law; we explain the practical arrangements.

CIO or charitable company: which is better?

A CIO has one regulator; a charitable company reports to both Companies House and the Charity Commission but may suit some funders or lenders. We set out the trade-offs for your plans.