http://www.legislation.gov.uk/nia/2008/12/section/166Charities Act (Northern Ireland) 2008An Act to provide for the establishment and functions of the Charity Commission for Northern Ireland and the Charity Tribunal for Northern Ireland; to make provision about the law of charities, including provision about charitable incorporated organisations; to make further provision about public charitable collections and other fund-raising carried on in connection with charities and other institutions; and for connected purposes.texttext/xmlenStatute Law Database2026-01-29Expert Participation2022-03-30 PART 14 1661The Commission may, on receiving an application from the charity trustees of a charity, make a designation under this section in relation to the charity.2Subject to subsection (4), the Commission must not make such a designation unless it appears to the Commission that the conditions set out in subsection (3) are satisfied in relation to the charity.3Those conditions are that the charity—ahas the advancement of religion as its principal purpose;bhas the regular holding of public worship as its principal activity;chas been established in Northern Ireland for at least 5 years; anddhas an internal organisation such that—ione or more authorities in Northern Ireland exercise supervisory and disciplinary functions in respect of the component elements of the charity, andiithose elements are subject to such requirements regarding the keeping of accounting records and auditing of accounts as appear to the Commission to correspond to those required by Part 8.4The Commission may determine that subsection (3)(c) need not be satisfied in the case of a charity—acreated by the amalgamation of 2 or more charities each of which, immediately before the amalgamation—iwas designated under this section, oriiwas, in the Commission's opinion, eligible to be so designated, orbconstituted by persons who have removed themselves from membership of a charity which, immediately before the removal—iwas designated under this section, oriiwas, in the Commission's opinion, eligible to be so designated.5The Commission may, by notice served on a charity in relation to which a designation has been made under this section, withdraw the designation where—ait appears to the Commission that one or more of paragraphs (a) to (d) of subsection (3) is no longer satisfied in relation to the charity; orbin consequence of an investigation of any component element of the charity under section 22, the Commission considers that it is no longer appropriate for the charity to be designated under this section.