Incorporation Of Non-Government Organization (NGO)

Charity Services

The basic structural requirements of a Hong Kong company limited by guarantee are At least 2 members
At least 2 directors (a body corporate cannot be a director of a public company or company limited by guarantee)
At least 1 company secretary

In addition to the above, other objects of a charitable nature for the benefit of the community.

Exempt from business registration.
Exemption from taxation under the Inland Revenue Ordinance.
A charitable institution or trust of a public character carrying on any trade or business is exempt from profits tax only if the profits derived from that trade or business are.
Profits will be used for charitable purposes only.
The majority of the profits generated are not used outside Hong Kong.

(E.G. Religious Bodies May Sell Religious Pamphlets And Leaflets).

The Trade Or Business Is Carried On In Practice In Accordance With The Express Objects Of The Institution Or Trust

(For Example, A Society For The Protection Of The Blind May Arrange For The Sale Of Handicrafts Made By Blind Persons).

The Work Associated With The Trade Or Business Is Carried On Mainly By Certain Persons For Whose Benefit The Institution Or Trust Is Established

For more information on incorporating a NGO, please contact our professional consultants and we will provide you with a FREE consultation.