A charity, as defined in the Charities Act, refers to an organisation established for exclusively charitable purposes.

 In addition, the organisation must conduct activities in furtherance of its charitable purposes which benefit the public. An organisation that meets the requirements must apply to the Commissioner of Charities to be registered as a charity within three (3) months of its establishment.

A registered charity will enjoy automatic income tax exemption. For properties which are used for exclusively charitable purposes, property tax may be exempted in full or partially upon application and reviewed by the Comptroller of Property Tax.