Overview
The Non-Profit Organisations Act 2019 (NPO Act), Chap. 24:10, came into effect on 14 June 2019. Its purpose is to provide for the registration of non-profit organisations, the establishment and maintenance of a register of non-profit organisations, the obligations of non-profit organisations, and for related matters.
Who Does the NPO Act Apply To?
The NPO Act applies to all non-profit organisations. Section 3 of the Act defines an NPO as a body of persons, whether incorporated or unincorporated, which:
- Is established primarily for the promotion of a patriotic, religious, philanthropic, charitable, educational, cultural, scientific, literary, historical, artistic, social, professional, fraternal, sporting or athletic purpose, or some other useful object, and raises or disburses funds for that purpose or object;
- Carries on its business without pecuniary gain to its members or officers except as reasonable compensation for services rendered; and
- Restricts the use of any of its profits or other accretions to the promotion of its purpose or object.
Is Registration Mandatory?
Yes. Section 5(1) of the Act states:
“A person shall not operate a non-profit organisation in Trinidad and Tobago unless the non-profit organisation is registered under this Act.”
If your organisation falls within the definition of an NPO, you are required by law to register under the NPO Act.
What Happens If I Do Not Register?
Section 5(2) of the Act provides:
“A person who contravenes subsection (1) commits an offence and is liable on conviction on indictment to a fine of fifty thousand dollars and to imprisonment for seven years.”
Operating an unregistered NPO is a criminal offence carrying a fine of TT $50,000 and up to 7 years imprisonment.
Registration vs. Incorporation
Registration under the NPO Act is separate from incorporation under the Companies Act:
- Incorporation (Companies Act) — gives your organisation a formal legal structure as a Non-Profit Company. This is optional.
- Registration (NPO Act) — registers your organisation with the Registrar General. This is mandatory for all NPOs, whether incorporated or unincorporated.
Key Obligations Under the NPO Act
- Register with the Registrar General using Form 1
- File an Annual Return (Form 6) each year within 30 days of the anniversary of your NPO registration
- Notify the Registrar of any changes to particulars using Form 4